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Ke – Is used as an abbreviation for Cost of Equity (COE). Ke is the risk-adjusted, theoretical rate of return on a Company's invested excess capital obtained through external investment s. Among other things, the value of Ke and the Cost of Debt (COD) [ 6 ] enables management to arbitrate different forms of short and long term financing for ...
Before the Codification, accounting standards lacked a consistent and logical structure. For the last 50 years, U.S. GAAP consisted of thousands of standards with multiple standard setters. The old U.S. GAAP were difficult to interpret, and the complexity of the standards made it hard for users to stay up to date.
3NF—third normal form; 386—Intel 80386 processor; 486—Intel 80486 processor; 4B5BLF—4-bit 5-bit local fiber; 4GL—fourth-generation programming language; 4NF—fourth normal form; 5GL—fifth-generation programming language; 5NF—fifth normal form; 6NF—sixth normal form; 8B10BLF—8-bit 10-bit local fiber; 802.11—wireless LAN
cab Cabernet Sauvignon cabriolet caff (UK slang) café cal calorie (in combination, especially "lo-cal") Cal or Cali California Calcutta cam camera camouflage camo camouflage Can Canada or Canadian (in combination)
initialism = an abbreviation pronounced wholly or partly using the names of its constituent letters, e.g., CD = compact disc, pronounced cee dee; pseudo-blend = an abbreviation whose extra or omitted letters mean that it cannot stand as a true acronym, initialism, or portmanteau (a word formed by combining two or more words).
Available for sale (AFS) is an accounting term used to classify financial assets. AFS is one of the three general classifications, along with held for trading and held to maturity, under U.S. Generally Accepted Accounting Principles (US GAAP), specifically FAS 115. The IFRS also includes a fourth classification: loans and receivables.
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Such citations and abbreviations are found in court decisions, statutes, regulations, journal articles, books, and other documents. Below is a basic list of very common abbreviations. Because publishers adopt different practices regarding how abbreviations are printed, one may find abbreviations with or without periods for each letter.