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The single-track reporting approach
Schoen, J.W.
2015
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citation for published version (APA)
Schoen, J. W. (2015). The single-track reporting approach: The development of finacial and prudential reporting
requirements and their impact on the reporting practices of Dutch insurance companies in the period 1880-2005.
VU University.
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A-7
Annex 2 List of abbreviations
This annex presents an overview of the abbreviations used in this dissertation.
Table A2.1 List of abbreviations
AAA American Accounting Association
AAPA American Association of Public Accountants ABI Association of British Insurers
ADR American Depositary Receipts AFM Autoriteit Financiële Markten AIA American Institute of Accountants
AICPA American Institute of Certified Public Accountants AISG Accountants International Study Group
APB Accounting Principles Board (Opinion) ARB Accounting Research Bulletin ARC Accounting Regulatory Committee ASB Accounting Standards Board ASC Accounting Standards Committee ASSC Accounting Standards Steering Committee AVR Asset Valuation Reserve
Basel Committee Basel Committee on Banking Supervision BNG Bank voor Nederlandse Gemeenten Broederschap Broederschap van Accountants
CAB Commissie van Advies inzake Beroepsaangelegenheden CAJ Commissie van Advies inzake Jaarverslaggeving CAP Committee on Accounting Procedure
CBF Commissie voor het Bank- en Financiewezen
CBS Centraal Bureau voor de Statistiek
CDV Controle Dienst voor de Verzekeringen
CEA Comité Européen des Assurances
CEBS Committee of European Banking Supervisors
CEIOPS Committee of European Insurance and Occupational Pensions Supervisors CESR Committee of European Securities Regulators
CON Statements of Financial Accounting Concepts
Conference Conference of the European Insurance Supervisory Authorities
CPA Certified Public Auditor
DNB De Nederlandsche Bank
DTI Department of Trade and Industry
Dutch GAAP Generally Accepted Accounting Principles in the Netherlands
EC European Communities
ECSC European Coal and Steel Community ECU European Currency Unit
ED Exposure Draft EEA European Economic Area EEC European Economic Community EEV European Embedded Value
EFRAG European Financial Reporting Advisory Group
EFTA European Free Trade Association EITF Emerging Issues Task Force EU European Union
Euratom European Atomic Energy Community FAF Financial Accounting Foundation
FAS Statement of Financial Accounting Standards FASB Financial Accounting Standards Board FEE Fédération des Experts Comptables Européens FFA Fund for Future Appropriations
FIN FASB Interpretation FRB Federal Reserve Board FRC Financial Reporting Council FRS Financial Reporting Standards FSA Financial Services Authority FSMA Financial Services and Markets Act FSP FASB Staff Position
A-8
Table A2.1 List of abbreviations – continued
FTC Federal Trade Commission
GAAP Generally Accepted Accounting Principles GNP Gross National Product
Groupe Consultatif Groupe Consultatif des Associations d’Actuaires des Pays des Communauté Européennes Groupe d’Etudes Groupe d’Etudes des Experts Comptables de la C.E.E.
IAA International Actuarial Association IAD Insurance Accounts Directive
IAIS International Association of Insurance Supervisors IAS International Accounting Standard(s)
IASB International Accounting Standards Board IASC International Accounting Standards Committee ICAEW Institute of Chartered Accountants in England and Wales ICC Interstate Commerce Commission
IFAC International Federation of Accountants
IFRIC International Financial Reporting Interpretations Committee IFRS International Financial Reporting Standard(s)
IMR Interest Maintenance Reserve
IOSCO International Organisation of Securities Commissions Joint Forum Joint Forum on Financial Conglomerates
NAIC National Association of Insurance Commissioners NAV Nederlandsche Accountants-Vereeniging NCIC National Convention of Insurance Commissioners NHM Nederlandse Millennium Herverzekeringsmaatschappij NIC National Insurance Convention
NIVA Nederlandsch Instituut van Accountants NIVRA Nederlands Instituut van Registeraccountants NVB Nederlandse Vereniging van Banken
NVBL Nederlandsche Vereeniging ter Bevordering van het Levensverzekeringwezen NYSE New York Stock Exchange
OCI Other Comprehensive Income
OECD Organisation for Economic Cooperation and Development OEEC Organisation for European Economic Cooperation ORJ Ontwerp-richtlijn voor de jaarrekening/jaarverslaggeving PCNA Platformcommissie NIVRA-AG
QIS Quantitative Impact Study
RJ Richtlijnen voor de jaarrekening/jaarverslaggeving/Raad voor de jaarverslaggeving SAP Statutory Accounting Principles
SAS Statement on Auditing Standard SEC Securities and Exchange Commission SER Sociaal-Economische Raad SIC Standing Interpretations Committee Society Society for Life Insurance
SOP Statement of Position/Statement of Principles SORP Statement of Recommended Practices SPE Special Purpose Entity
SSAP Statement of Standard Accounting Practice STE Stichting Toezicht Effectenverkeer
SVP Sectorcommissie Verzekeringsmaatschappijen en Pensioenfondsen TEG Technical Expert Group
TO Tripartite Overleg
UEC Union Européenne des Experts Comptables Economique et Financiers UK United Kingdom
UK GAAP Generally Accepted Accounting Principles in the UK UN United Nations
Unie Nederlandsche Unie van Accountants US United States of America
US GAAP Generally Accepted Accounting Principles in the US VAGA Vereeniging van Academisch Gevormde Accountants VAR Voorziening voor algemene risico’s
