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List of abbreviations
A
- AICPA
- American Institute of Certified Public Accountants
- AktG
- German Stock Corporation Act
- APB
- Accounting Principles Board Opinion
- ARB
- Accounting Research Bulletin
C
- CON
- Statement of Financial Accounting Concepts
D
- DJ STOXX
- Dow Jones STOXX
E
- EITF
- Emerging Issues Task Force
- EPS
- Earnings per share
- EVA
- Economic Value Added
F
- FASB
- Financial Accounting Standards Board
- FIN
- FASB Interpretation
H
- HGB
- German Commercial Code
I
- IFRS
- International Financial Reporting Standards
- IT
- Information Technology
L
- LTMI
- Long Term Management Incentive Plan
M
- MD&A
- Management's Discussion and Analysis of Results of Operations and Financial Condition
- MitbestG
- German Codetermination Law
- MTI
- Mid Term Incentive Plan
P
- PoC
- Percentage of Completion
R
- ROCE
- Return on Capital Employed
S
- SAB
- Staff Accounting Bulletin
- SEC
- Securities and Exchange Commission
- SFAS
- Statement of Financial Accounting Standards
- SOP
- Statement of Position
U
- US GAAP
- United States Generally Accepted Accounting Principles
W
- WACC
- Weighted Average Capital Cost
- WpHG
- German Securities Trading Law
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