PAE

Fiduciary Enterprise

Functional Currency

Presentation Currency

Private Enterprise

SME

Private Placements

DBA

Covenant

General Purpose Financial Reporting

Control Block

Restricted Shares

External Users

Preparers

High-Quality Earnings

Low-Quality Earnings

Income Tax Deferral

Shareholder's Agreements

Stewardship Reporting

Big Bath

Minimum Compliance

Expanded Disclosure

Convergence Project