Abbreviation |
What it stands for |
More information |
AASB |
Australian Accounting Standards Board |
Website |
AOSSG |
Asian-Oceanian Standard-Setters Group (AOSSG) |
Info and Website
|
APB |
Accounting Principles Board (Predecessor to FASB) |
FASB Website |
ARC |
Accounting Regulatory Committee (of the European Commission) |
Website |
ARG |
Analyst Representative Group |
Renamed CMAC in 2011 |
ASB |
Accounting Standards Board (United Kingdom) |
Website |
ASBJ |
Accounting Standards Board of Japan |
Website |
ASU |
Accounting Standards Update |
FASB pronouncements since release of the FASB Codification in July 2009 |
CESR |
Committee of European Securities Regulators |
Succeeded by ESMA in 2011 |
CFSS |
Consultative Forum of Standard Setters of Europe |
Info |
CICA |
Canadian Institute of Chartered Accountants |
Website |
CMAC |
Capital Markets Advisory Committee (formerly Analyst Representative Group) |
Info |
DP |
Discussion Paper |
Info |
DSOP |
Draft Statement of Principles |
Published by old IASC |
DTT |
Deloitte Touche Tohmatsu |
Website |
EC |
European Commission |
Info and Website
|
ED |
Exposure Draft |
Info |
EFRAG |
European Financial Reporting Advisory Group |
Info and Website
|
EITF |
Emerging Issues Task Force (of FASB) |
Info and Website
|
ESMA |
European Securities and Markets Authority (formerly Committee of European Securities Regulators, CESR) |
Info and Website
|
FASB |
Financial Accounting Standards Board (United States) |
Info and Website
|
FinRECUS |
Financial Reporting Executive Committee (formerly Accounting Standards Executive Committee, AcSEC) |
Website |
G4+1 |
Group of Four Plus One (Accounting Standard Setters) |
No longer active |
GAAP |
Generally Accepted Accounting Principles. In United Kingdom and several other countries, GAAP stands for Generally Accepted Accounting Practice |
— |
GASB |
Governmental Accounting Standards Board (United States) |
Website |
GRI |
Global Reporting Initiative |
Info and Website
|
IAASB |
International Auditing and Assurance Standards Board |
Website |
IAESB |
International Accounting Education Standards Board |
Website |
IAS |
International Accounting Standard(s) |
Standards issued by IASC |
IASB |
International Accounting Standards Board |
Info and Website
|
IASC |
International Accounting Standards Committee (predecessor to the International Accounting Standards Board) |
Info |
IASCF |
International Accounting Standards Committee Foundation |
Renamed IFRSF in 2010 |
IESBA |
International Ethics Standards Board for Accountants |
Info and Website
|
IFAC |
International Federation of Accountants |
Info and Website
|
IFRIC |
International Financial Reporting Interpretations Committee (renamed IFRS Interpretations Committee in 2010) |
Info and Website
|
IFRS |
International Financial Reporting Standard(s) Standards, issued by the IASB |
Info and summaries
|
IFRSF |
International Financial Reporting Standards Foundation (formerly International Accounting Standards Committee Foundation) |
Info and Website
|
IFRSIC |
International Financial Reporting Standards Interpretations Committee (formerly International Financial Reporting Interpretations Committee) |
Info |
IIRC |
International Integrated Reporting Council |
Info and Website
|
IOSCO |
International Organization of Securities Commissions |
Info and Website
|
IPSAS |
International Public Sector Accounting Standards (issued by IPSASB) |
Info and Website
|
IPSASB |
International Public Sector Accounting Standards Board (of IFAC) - formerly known as Public Sector Committee (PSC) |
Info and Website
|
ISA |
International Standard on Auditing (issued by IAASB) |
Website |
IVSC |
International Valuation Standards Committee |
Info and Website
|
JWG |
Joint Working Group on Financial Instruments |
Info |
PAAinE |
Pro-active Accounting in Europe |
Info |
PCAOB |
Public Company Accounting Oversight Board (United States) |
Info and Website
|
PIOB |
Public Interest Oversight Board (of IFAC) |
Info and Website
|
SARG |
Standards Advice Review Group (of the European Commission) |
Info |
SEC |
Securities and Exchange Commission (United States) |
Info and Website
|
SME |
Small or medium-sized entity |
Info |
XBRL |
eXtensible Business Reporting Language |
Info and Website
|