O'Reilly logo

IFRS Essentials by Norbert Lüdenbach, Dieter Christian

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

ABBREVIATIONS

AG Application Guidance (for an accounting standard)
AICPA American Institute of Certified Public Accountants
APB Accounting Principles Board (of the AICPA, predecessor of the FASB)
BC Basis for Conclusions (for an accounting standard)
bp Basis points
CAD Canadian dollar
CAPM Capital asset pricing model
CEO Chief executive officer
CFO Chief financial officer
CGU(s) Cash-generating unit(s)
CNY Chinese yuan renminbi
CODM Chief operating decision maker
CPI Consumer price index
Cr Credit record
CU Currency unit(s)
Dr Debit record
EBIT Earnings before interest and taxes
EBITDA Earnings before interest, taxes, depreciation, and amortization
ED Exposure Draft
EDP Electronic data processing
e.g. Exempli gratia (for example)
etc. Et cetera
EU European Union
F Conceptual Framework
FASB Financial Accounting Standards Board in the US
FIFO First-in, first-out
GAAP Generally accepted accounting principles/practices
i Interest rate
IAS(s) International Accounting Standard(s)
IASB International Accounting Standards Board
ICAEW Institute of Chartered Accountants in England and Wales
i.e. Id est (that is)
IE Illustrative Examples (for an accounting standard)
IFRIC International Financial Reporting Interpretations Committee
IFRS(s) International Financial Reporting Standard(s)
IG Implementation Guidance (for an accounting standard)
IN Introduction (for an accounting standard)
JPY Japanese yen
m Million

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required