Accounting for Real Estate Transactions: A Guide For Public Accountants and Corporate Financial Professionals, 2nd Edition

List of Abbreviations

AcSEC	AICPA Accounting Standards Executive Committee
ADC	Acquisition, development, construction
AICPA	American Institute of Certified Public Accountants
AIN	FASB Accounting Interpretation
APB	Accounting Principles Board
ARB	Accounting Research Bulletin
ARDA	American Resort Development Association
ASC	Accounting Standards Codification
ASU	FASB Accounting Standards Update
CON	FASB Statements of Financial Accounting Concepts
CPI	Consumer price index
ED	Exposure draft
EITF	Emerging Issues Task Force
FAS	FASB Statement
FASB	Financial Accounting Standards Board
FHA	Federal Housing Administration
FIN	FASB Interpretation
FFO	Funds from operations
FSP	FASB Staff Position
FTB	FASB Technical Bulletin
FV	Fair value
GAAP	Generally accepted accounting principles
HLBV	Hypothetical liquidation at book value
IAS	International Accounting Standard
IASB	International Accounting Standards Board
IASC	International Accounting Standards Committee
IASCF	International Accounting Standards Committee Foundation
IFRIC	International Financial Reporting Interpretations Committee
IFRS	International Financial Reporting Standards
IRC	Internal Revenue Code
LLC	Limited liability company
IRS	Internal Revenue Service
MLP	Master limited partnership
MLP	Minimum lease payments
NAREIT	National Association of Real Estate Investment Trusts
PCAOB	Public Company Accounting Oversight Board
PP&E	Property, plant, and equipment