International GAAP 2021

Abbreviations

The following abbreviations are used in this book:

Professional and regulatory bodies:

AASB	Australian Accounting Standards Board
AcSB	Accounting Standards Board of Canada
AICPA	American Institute of Certified Public Accountants
AOSSG	Asian-Oceanian Standard-Setters Group
APB	Accounting Principles Board (of the AICPA, predecessor of the FASB)
ARC	Accounting Regulatory Committee of representatives of EU Member States
ASAF	Accounting Standards Advisory Forum
ASB	Accounting Standards Board in the UK
ASBJ	Accounting Standards Board of Japan
ASU	Accounting Standards Update
CASC	China Accounting Standards Committee
CESR	Committee of European Securities Regulators, an independent committee whose members comprised senior representatives from EU securities regulators (replaced by ESMA)
CICA	Canadian Institute of Chartered Accountants
EC	European Commission
ECB	European Central Bank
ECOFIN	The Economic and Financial Affairs Council
EDTF	Enhanced Disclosure Task Force of the (FSB)
EFRAG	European Financial Reporting Advisory Group
EITF	Emerging Issues Task Force in the US
EPRA	European Public Real Estate Association
ESMA	European Securities and Markets Authority (see CESR)
EU	European Union
FAF	Financial Accounting Foundation
FASB	Financial Accounting Standards Board in the US
FCAG	Financial Crisis Advisory Group
FEE	Federation of European Accountants
FSB	Financial Stability Board (successor to the FSF)
FSF	Financial Stability Forum
G4+1	The (now disbanded) group of four ...