| A | B |
|---|
| CGU | Cash-generating unit |
| CIF | Cost, insurance frieght |
| CPI | Consumer price index |
| DDU | Delivery duty unpaid |
| DPF | Discretionary participation feature |
| DRC | Depreciated replacement cost |
| EBIT | Earnings before interest and tax |
| EBITDA | Earnings before interest, tax, deprciation and amortisation |
| ED | Exposure draft |
| EITF | US Emerging Issues Tax Force |
| EPS | Earnings per share |
| FASB | Financial Accounting Standards Board |
| FIFO | First-in, first-out |
| FOB | Free on board |
| Framework | The IASB's Frameword for the Preparation and Presntation of Financial Statements |
| GAAP | Generally accepted accounting principles/practices |
| IASB | International Accounting Standards Board |
| IASC | International Accounting Stnadards Committee |
| IASs | International Accounting Standards |
| IFRIC | International Financial Reporting Interpretations Committee |
| IPO | Initial public offering |
| ISO | International Organisation for Standardisation |
| ITC | Investment tax credit |
| LIBOR | London inter bank offered rate |
| LIFO | Last-in, first-out |
| PPI | Producer price index |
| SAC | Standards Advisory Council |
| SIC | Standing Interpretations Committee |
| SME | Small and medium-sized entities |
| SoRIE | Statement of recognised income and expense |
| SPE | Special purpose entity |
| STC | Secondary tax |
| WACC | Weighted average cost of capital |
| WPI | Wholesale price index |
