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International GAAP 2012: Generally Accepted Accounting Practice under International Financial Reporting Standards by Ernst & Young

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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

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