ifrs_manual_of_accounting____int(2)

Of chartered secretaries and administrators

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Unformatted text preview: dministrators International Federation of Accountants International Financial Reporting Interpretations Committee International Financial Reporting Standard (see also IAS) Implementation Guidance (to an accounting standard) ICR ICSA IFAC IFRIC IFRS IG Copyright protected - see copyright notice(s) within the document. For your own use only - do not redistribute. These materials were downloaded from PwC inform (www.pwcinform.com) under licence. page 3 of 5 IFRS Manual of Accounting » List of abbreviations Global IGU IIMR IoD IOSCO IPO IPR&D IR ISA ISA (UK & Ire) ISDA ISP IVSC income-generating unit Institute of Investment Management and Research (see SIP) Institute of Directors International Organisation of Securities Commissions initial public offering in-process research and development Statement on interim reporting issued by ASB International Standard on Auditing International Standard on Auditing (UK and Ireland) International Swap Dealers Association internet service provider International Valuation Standards Committee JWG Joint Working Group LIBID LIBOR LIFFE LIFO LR London inter-bank bid rate London inter-bank offered rate the London International Financial Futures and Options Exchange last-in, first-out UK Listing Authority’s Listing Rules MBO MD&A MR management buy-out management’s discussion and analysis Master of the Rolls NASDAQ NCU NIC NPV National Association of Securities Dealers Automated Quotations national currency unit national insurance contributions net present value OFR OEICs OIAC OTC operating and financial review open-ended investment companies Oil Industry Accounting Committee over-the-counter market PA para(s) PCAOB PE PFI PLUSR PPE PPERA PPF PRAG PS preliminary announcement paragraph(s) of Schedules to the Companies Acts, or IFRSs or IASs or FRSs, or SSAPs, or FREDs, or EDs, or DPs, or text Public Company Accounting Oversight Board (US) price-earnings Private Finance Initiative Plus Rules for Issuers (for PLUS-quoted entities) property, plant and equipment Political Parties, Elections and Referendums Act 2000 Pension Protection Fund Pensions Research Accountants Group Practice Statements QC QUEST Queen’s Counsel qualifying employee share ownership trust Copyright protected - see copyright notice(s) within the document. For your own use only - do not redistribute. These materials were downloaded from PwC inform (www.pwcinform.com) under licence. page 4 of 5 IFRS Manual of Accounting » List of abbreviations R&D RDG Reg Global RICS ROT RS research and development regional development grant regulation of a statutory instrument (for example, SI 1995/2092 Reg 5 = regulation 5 of The Companies (Summary Financial Statements) Regulations 1995) Royal Institution of Chartered Surveyors rehabilitate-operate-transfer Reporting Standard SAC SAS SC Sch SDC SEC Sec(s) SEE SERPS SFAC SFAS SI SIC SIP SIPs SMEs SOI SoP SORIE SORP SPE SPV SSAP Stock Exchange (or LSE) STRGL the Standards Advisory Council Statement of Auditing Standards Session Cases Schedule to the Companies Act 1985 (eg CA85 4A Sch 85 = Schedule 4A, paragraph 85) Standards Development Committee Securities and Exchange Commission (US) Section(s) of the 1985 Act/Sections(s) of the 2006 Act social, environmental and ethical State earnings related pension scheme Statement of Financial Accounting Concepts issued in the US Statement of Financial Accounting Standards issued in the US Statutory Instrument Standing Interpretation Committee of the IASC (see IFRIC) Society of Investment Professionals (formerly IIMR) share incentive plans small and medium-sized entities Statement of Intent Statement of principles statement of recognised income and expense Statement of Recommended Practice special purpose entity special purpose vehicle Statement of Standard Accounting Practice the London Stock Exchange statement of total recognised gains and losses TR TUPE Technical Release of the ICAEW Transfer of Undertakings (Protection of Employment) Regulations UITF UK US Urgent Issues Task Force United Kingdom United States of America VAT VIE value added tax variable interest entity WACC WEEE WLR weighted average cost of capital Waste electrical and electronic equipment Weekly Law Reports © PricewaterhouseCoopers LLP Copyright protected - see copyright notice(s) within the document. For your own use only - do not redistribute. These materials were downloaded from PwC inform (www.pwcinform.com) under licence. page 5 of 5...
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