AAA	American Accounting Association
AAER	Accounting and Auditing Enforcement Release
AcSEC	Accounting Standards Executive Committee of the American Institute of Certified Public Accountants
AIA	American Institute of Accountants
AICPA	American Institute of Certified Public Accountants
APB	Accounting Principles Board
ARB	Accounting Research Bulletin
ASR	Accounting Series Release
AU	Codification of Auditing Standards
Commission	United States Securities and Exchange Commission
Committee	Committee on Accounting Procedure
DIG	Derivatives Implementation Group
EC	European Commission
EITF	Emerging Issues Task Force
FAF	Financial Accounting Foundation
FASB	Financial Accounting Standards Board
FEI	Financial Executives International
FSP	FASB Staff Position
GAAP	Generally Accepted Accounting Principles
IAS	International Accounting Standard
IASB	International Accounting Standards Board
IASC	International Accounting Standards Committee
IFRS	International Financial Reporting Standard
IMA	Institute of Management Accountants
MD&A	Management's Discussion and Analysis
PCAOB	Public Company Accounting Oversight Board
SAB	Staff Accounting Bulletin
SAS	Statement on Auditing Standards
SEC	United States Securities and Exchange Commission
SFAC	Statement of Financial Accounting Concepts
SFAS	Statement of Financial Accounting Standards
SOP	Statement of Position