B Abkürzungsverzeichnis
AAER |
Accounting and Auditing Enforcement Releases |
AICPA |
American Institute of Certified Public Accountants |
AktG |
Aktiengesetz |
AO |
Abgabenordnung |
AQI |
Asset Quality Index |
AWU |
Anzahl der Mitarbeiter gemessen in jährlichen Arbeitseinheiten |
BaFin |
Bundesanstalt für Finanzdienstleistungsaufsicht |
BilMog |
Bilanzrechtsmodernisierungsgesetz |
BIMA |
Business Intelligence Maturity Audit |
BPM |
Business Performance Management |
BUV |
Break-up-Analyse |
C&DI |
Compliance and Disclosure Interpretation |
CMMI |
Capability Maturity Model Integrated |
COREP |
Common Reporting |
DEPI |
Depreciation Index |
DRSC |
Deutsches Rechnungslegungs Standards Committee |
DSR |
Deutscher Standardisierungsrat |
DSRI |
Days Sales in Receivables Index |
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