abbreviations

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ABFA
commencer à apprendre
american board of forensic accounting
ABV
commencer à apprendre
accredited business valuation
ACCA
commencer à apprendre
association of chartered certified accountants
ACV
commencer à apprendre
actual cash value
AICPA
commencer à apprendre
american instiute of certified public accountants
APB
commencer à apprendre
Auditing practices board
APV
commencer à apprendre
adjusted present value
ARR
commencer à apprendre
accounting rate of return
ASB
commencer à apprendre
accounting standards board
ATF
commencer à apprendre
Accounting task force
BAS
commencer à apprendre
Board for accounting standards
BRIC
commencer à apprendre
brasil russia india china
BSC
commencer à apprendre
balanced score card
CA
commencer à apprendre
chartered accountant
CAT
commencer à apprendre
certified accounting technician
CBA
commencer à apprendre
computer based assessment
CCA
commencer à apprendre
current cost accounting
CCAB
commencer à apprendre
consultative committee of accounting bodies
CFO
commencer à apprendre
Chief Financial Officer
CGT
commencer à apprendre
capital gains tax
CIB
commencer à apprendre
chartered institute of bankers
CICA
commencer à apprendre
canadian institute of chartered accountants
CIMA
commencer à apprendre
chartered institute of management accountants
CIPFA
commencer à apprendre
chartered institute of public finance and accountancy
CPA
commencer à apprendre
certified public accountant
CPE
commencer à apprendre
continuing professional education
CPI
commencer à apprendre
consumer price index
CPP
commencer à apprendre
current purchasing power
CSR
commencer à apprendre
corporate social resposibility
CV
commencer à apprendre
curriculum vitae
CVA
commencer à apprendre
certified valuation analyst
CVA
commencer à apprendre
company voluntary agreement
CVL
commencer à apprendre
company voluntary liquidation
CVP
commencer à apprendre
cost-volume-profit
e&oe
commencer à apprendre
errors and omissions excepted
EBITDA
commencer à apprendre
earnings before interest tax depreciation and amortization
EFRAG
commencer à apprendre
European financial reporting advisory group
EMS
commencer à apprendre
European monetary system
EPS
commencer à apprendre
earnings per share
EVA
commencer à apprendre
economic value added
FASB
commencer à apprendre
financial accounting standards board
FCCA
commencer à apprendre
fellow member of the association of chartered certified accountants
FCF
commencer à apprendre
financial cashflow
FDI
commencer à apprendre
foreign direct investment
FIFO
commencer à apprendre
first in, first out
FRC
commencer à apprendre
financial reporting council
FRRP
commencer à apprendre
financial reporting review panel
FSF
commencer à apprendre
financial stability forum
FTVA
commencer à apprendre
fast-track voluntary arrangement
GAAP
commencer à apprendre
generally accepted accounting principles
GAAS
commencer à apprendre
generally accepted auditing standards
IAD
commencer à apprendre
insurance accounts directive
IAS
commencer à apprendre
interaional accounting standards
IASB
commencer à apprendre
interaional accounting standards board
IASC
commencer à apprendre
interaional accounting standards committee
IASCF
commencer à apprendre
interaional accounting standards committee foundation
ICAEW
commencer à apprendre
institue of chartered accountants in england and wales
ICAS
commencer à apprendre
institute of chartered accountants in scotland
ICF
commencer à apprendre
investing cash flow
ID
commencer à apprendre
identity
IFRS
commencer à apprendre
international financial reporting standards
IPO
commencer à apprendre
initial public offering
IPT
commencer à apprendre
insurance premium tax
IRR
commencer à apprendre
internal rate of return
IRS
commencer à apprendre
inland revenue service
IVA
commencer à apprendre
individual voluntary arrangement
LLP
commencer à apprendre
limited liability partnership
LTV
commencer à apprendre
lifetime value
MMC
commencer à apprendre
monopolies and mergers commission
MVA
commencer à apprendre
market value added
NPV
commencer à apprendre
net present value
OBS
commencer à apprendre
off balance sheet
OFT
commencer à apprendre
office of fair trading
OECD
commencer à apprendre
organisation for economic co-operation and development
P/E
commencer à apprendre
price/earnings
PCAOB
commencer à apprendre
public company accounting oversight board
POB
commencer à apprendre
professional oversight board
PRDB
commencer à apprendre
purchases returns day book
PwC
commencer à apprendre
pricewaterhouseCoopers
REIT
commencer à apprendre
real estate investment Trust
ROE
commencer à apprendre
return on equity
ROI
commencer à apprendre
return on investment
RPM
commencer à apprendre
resale price maintenance
SAS
commencer à apprendre
statement of auditing standards
SEC
commencer à apprendre
securities commission
SFC
commencer à apprendre
securities and futures commission
SME
commencer à apprendre
small and medium-sized enterprise
SORP
commencer à apprendre
statement of recommended practice
SOX
commencer à apprendre
Sarbanes-Oxley act of 2002
SQC
commencer à apprendre
smaller quoted companies
SSAP
commencer à apprendre
statement of standard accountancy practice(UK)
SWOT
commencer à apprendre
streangths, weaknesses, opportunities and threats
TC
commencer à apprendre
test of competence
VAT
commencer à apprendre
vallue-added tax
WACC
commencer à apprendre
weighted avarage cost of capital

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