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IPSAS Explained: A Summary of International Public Sector Accounting Standards, 2nd Edition by Thomas Muller-Marques Berger

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Abbreviations

ADB Asian Development Bank
AG Application Guidance
BC Basis for Conclusion
bn Billion
CAG Consultative Advisory Group
CF Conceptual Framework
CICA Canadian Institute of Chartered Accountants
CP Consultation Paper
e.g. exempli gratia, for example
ECB European Central Bank
EC European Commission
ED Exposure Draft
EDP Excessive Deficit Procedure
EFSM European Financial Stability Mechanism
EFSF European Financial Stability Facility
EIB European Investment Bank
ESA European Space Agency
ESA 95 European System of Accounts 1995
Eumetsat European Organisation for the Exploitation of Meteorological Satellites
et seq. et sequens/et sequentes, and the following one(s)
EU European Union
EUR Euro
FIFO First-in, first-out inventory valuation method
FSDA Financial Statement Discussion and Analysis
GBE Government Business Enterprises
GBP British Pound
GDP Gross Domestic Product
GFSM 2001/2008 Government Finance Statistics Manual 2001/2008
GGS General government sector
GPFR General Purpose Financial Report
GPFS General Purpose Financial Statement
HBOS banking and insurance company in the UK
i.e. id est, that is
IAS International Accounting Standard
IASB International Accounting Standards Board,
IFAC International Federation of Accountants
IFRIC International Financial Reporting Interpretations Committee
IFRS International Financial Reporting Standard
IMF International Monetary Fund
INTOSAI International Organization of Supreme Audit Institutions ...

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