AAAA : Asean Association of Academic Accountants
AAA : American Accounting Association
AACSB : American Assembly of Collegiate School of
Business
Business
AAC : African Accounting Council
ABWA : Association of Accountancy Bodies in West
Africa
Africa
ADR : American Depository Receipts
AFA : Asean Federation of Accountant
AIC : Association Interamericana de Contabilidad
AICI : All Inclusive Concept of Income
AICPA : American Institute of Sertified Public
Accountant
Accountant
AISG : Accounting Internasional Study Group
APB : Accounting Principle Board
ARS : Accounting Research Series
ARB : Accounting Research Bulletin
ASB : Accounting Standard Board
ASCA : Arab Society of Sertified Accountants
ASDM : Akuntansi Sumber Daya Manusia
ASOATATA : A Statement of Accounting Theory anf Theory
Acceptance
Acceptance
ASOBAT : A Statement of Basic Accounting Theory
ASR : Accounting Series Release
ASSC : Accounting Standard Steering Committee
AUIA : Association of University Instructors in
Accounting
Accounting
BAPEPAM : Badan Pengawas Pasar Modal
CAAA : Canadian Association of Academic Accountants
CAPA : Confederation of Asia and Pasific Accountants
CASB : The Cost Accounting Standard Board
CCA : Current Cost Accounting
COCI : Current Operating Concept of Income
COG : Command of Goods
CPA :
Certified Public Accountan
CVA : Current Value Accounting
EAA : European Accounting Association
EDP : Electronic Dara Processing
EMH : Efficiency Market Hypothesis
EOQ : Economy Order Quantity
ESOP : Employee Stoct Ownership Plan
FAF : Financial Analyst Federation
FASAC : Financial Accounting Standard Advisory
Council
Council
FASB : Financial Accounting Standard Board
FEI : Financial Executive Institute
FIFO : Firs In First Out
FMAC : Financial and Management Accounting
Committee
Committee
GAAP : General Accepted Accounting Principle
GASB : Government Accounting Standard Board
GDR : Global Depository Receipts
GPP : General Purchasing Power
GPLA : General Price Level Accounting
GPL : General Price Level
HRA : Human Recources Accounting
HTI : Hutan Tanah Industri
IAAC : Inter American Accounting Conference
IAI : Ikatan Akuntan Indonesia
IAPC : International Auditing Practice Committee
IASC : Internasional Accounting Standard Committee
ICA : International Congress of Accontant
ICAEW : The Intitute of Chartered Accountan of
England and Wales
England and Wales
ICCAP : International Coordination Committee for the
Accounting
Profession
Profession
IDS : Information And Decision Science
IFA : International Federation of Accountant
IFAC : International Federation of Accountan
Committee
IFAD : International Forum on Accountancy Development
IIA : Institute of Internal Auditor
IMA : The Institute Management Accountant
IMF : International Monetery Fund
IOSCO : International Organization of Securities
Commission
IPAI : Interpretasi Prinsip Akuntansi Indonesia
JAA : Japan Accounting Association
LIFO : Last In First Out
LOCOM : Lower of Cost or Market
LSM : Lembaga Swadaya Masyarakat
MNC : Multi National Coorporation
NAA : National Association of Accountant
NFA : Nordic Federation of Accountant
NIAT : Net Icome After Tax
NOD : Number of Dollar
NPA : Norma Pemeriksaan Akuntan
NRVA : Net Realizable Value Accounting
NYSE : New York Stock Exchange
OECD : Organization for Economic and Cooperative
Development
Development
PAI : Prinsip Akuntansi Indonesia
PSAK : Pernyataan Satuan Akuntansi Keuangan
QIB : Qualitified Intitutional Buyers
SEA : Socio Economic Accounting
SEC : Securities Exchange Commission
SFAC : Statement of Financial Accounting Concept
SFAS : Statement on Financial Accounting Standard
SORPs : Statement of Recommended Practise
SSAPs : Statement of Standard Accounting Practise
UEA : Union European Accountant
UNO : United Nation Organization
USA : United State America
VAR : Value Added Reporting
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