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 |
| ASB | Accounting Standards Board in the UK |
| ASBJ | Accounting Standards Board of Japan |
| CASC | China Accounting Standards Committee |
| CESR | Committee of European Securities Regulators, an independent committee whose members comprise senior representatives from EU securities regulators (now replaced by ESMA) |
| CICA | Canadian Institute of Chartered Accountants |
| EC | European Commission |
| ECB | European Central Bank |
| EFRAG | European Financial Reporting Advisory Group |
| EITF | Emerging Issues Task Force in the US |
| 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 |
| G4+1 | The (now disbanded) group of four plus 1, actually with six members, that comprised an informal ‘think tank’ of staff from the standard setters from Australia, Canada, New Zealand, UK, and USA, plus the IASC |
| G20 | The Group of Twenty Finance Ministers and Central Bank Governors |
| HKICPA |
