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Glossary

Here you will find an alphabetical list of the terms most commonly used on this website.


AADB Accountancy and Actuarial Discipline Board
ACCA Association of Chartered Certified Accountants
AIU Audit Inspection Unit
APB Auditing Practices Board
ASB Accounting Standards Board
BAS Board for Actuarial Standards
BIS Department for Business, Innovation and Skills
CCAB Consultative Committee of Accountancy Bodies
CEIOPS Committee of European Insurance and Occupational Pension Supervisors
CGU Corporate Governance Unit
CIMA Chartered Institute of Management Accountants
CIPFA Chartered Institute of Public Finance and Accountancy
CPD Continuing Professional Development
EECS European Enforcers Coordination Sessions
EFRAG European Financial Reporting Advisory Group
ES Ethical Standard
ESMA European Securities and Markets Authority
EU European Union
FASB Financial Accounting Standards Board
FRC Financial Reporting Council
FRRP Financial Reporting Review Panel
FRS Financial Reporting Standard
FRSSE Financial Reporting Standard for Smaller Entities
FSA Financial Services Authority
GAAP Generally Accepted Accounting Practice
HMT Her Majesty's Treasury
IAASB International Auditing and Assurance Standards Board
IAS International Accounting Standard
IASB International Accounting Standards Board
ICAEW Institute of Chartered Accountants in England and Wales
ICAI Institute of Chartered Accountants in Ireland
ICAS Institute of Chartered Accountants of Scotland
IFAC International Federation of Accountants
IFRS International Financial Reporting Standard
IFRIC International Financial Reporting Interpretations Committee
IFIAR International Forum of Independent Audit Regulators
ISA International Standard of Auditing
OB Operating Body
POB Public Oversight Board
PAAinE Proactive Accounting Activities in Europe
SME Small and Medium sized Enterprises
TAS Technical Actuarial Standard
UK GAAP UK Generally Accepted Accounting Practice
 
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