縮寫 |
英文用語 |
中文用語 |
AASB |
Australian Accounting Standards Board |
澳洲會計準則理事會 |
AcSB |
Accounting Standards Board of Canada |
加拿大會計準則理事會 |
ARC |
Accounting Regulatory Committee |
歐盟執行委員會(EC)的會計監理委員會(向EC提出IFRSs之認可建議) |
CESR |
Committee of European Securities Regulators |
歐洲證券管理委員會 |
EC |
European Commission |
歐盟執行委員會 |
ED |
Exposure Draft |
草案 |
EFRAG |
European Financial Reporting Advisory Group |
歐洲財務報導諮詢小組,向ARC提交建議之私營機構 |
EU |
European Union |
歐洲聯盟(歐盟) |
FASB |
Financial Accounting Standards Board (USA) |
美國財務會計準則理事會 |
GAAP |
Generally accepted accounting practice |
一般公認會計慣例 |
IAS(s) |
International Accounting Standard(s) |
國際會計準則 |
IASB |
International Accounting Standards Board |
國際會計準則理事會 |
IASC |
International Accounting Standards Committee, predecessor to the IASB |
國際會計準則委員會,即IASB之前身 |
IFAC |
International Federation of Accountants |
國際會計師聯合會 |
IFRIC |
International Financial Reporting Interpretations Committee |
IASB之國際財務報導準則解釋委員會,亦指其所發布之解釋 |
IFRS(s) |
International Financial Reporting Standard(s) |
國際財務報導準則 |
ISA |
International Standard on Auditing |
國際審計準則,由國際審計及品保準則理事會發布 |
SAC |
Standards Advisory Council |
準則諮詢委員會 |
SARG |
Standards Advice Review Group, established by the European Commission to review endorsement advice from EFRAG |
歐洲委員會之準則建議小組,由歐盟執行委員會所設立,負責覆核EFRAG對IFRSs認可所提交之建議 |
SEC |
Securities and Exchange Commission (USA) |
美國證券交易委員會 |
SFAS |
Statement of Financial Accounting Standards |
美國會計準則,由FASB所發布 |
SIC |
Standing Interpretations Committee, predecessor to IFRIC |
會計解釋常務委員會(IFRIC之前身)及其所發布之解釋公告 |
US GAAP |
Generally accepted accounting principles in the United States |
美國一般公認會計原則 |