FAR 1 - Assets

GR: General Rule

Exc: Exceptions
NCA: Non-Current Assets
CIF: Cost, Insurance and Freight
FAS: Free Along-Side
G/L: Gain/Loss
AR: Accounts Receivable
CA: Carrying Amount/Current Asset (check usage hehe)
BA: Biological Asset
FVLCTS: Fair Value Less Cost To Sell
NRV: Net Realizable Value
GPR: Gross Profit Rate
TGAS: Total Goods Available for Sale
EI: Ending Inventory
BI: Beginning Inventory
FV-OCI: Fair Value thru Other Comprehensive Income
FV-P&L: Fair Value thru Profit & Loss
AC: Amortized Cost
UG: Unrealized Gain
NI: Net Income
SLM: Straight Line Method
BC: Borrowing Costs
PV: Present Value
R&D: Research & Development

FAR 2 - Liabilities

CL: Current Liabilities

NCL: Non-Current Liabilities
FV: Fair Value
FV-PL: FV thru Profit or Loss
AC: Amortized Cost
GR: General Rule
Exc: Exception
CA: Carrying Amount/Current Asset (check usage hehe)
SP: Selling Price
CP: Conversion Privilege
SC: Share Capital
TD: Temporary Differences
I/S: Income Statement
B/S: Balance Sheet
DTL: Deferred Tax Liability
DTA: Deferred Tax Asset
NOLCO: Net Operating Loss Carry-over
NCA: Non-Current Asset
OCI: Other Comprehensive Income
OCL: Other Comprehensive Loss
G/L: Gain/Loss
SASP: Stand-Alone Selling Price
ROU: Right of Use

FAR 3 - SHE
RE: Retained Earnings
SC: Share Capital
SP: Share Premiums
TS: Treasury Shares
OS: Ordinary Shares
PS: Preferred Shares
CA: Carrying Amount
FVLCTS: Fair Value Less Costs To Sell
BVPS: Book Value Per Share
SR: Subscription Receivable
EPS: Earnings Per Share
BEPS: Basic EPS
WTD AVE: Weighted Average
DEPS: DIluted EPS
IV: Intrinsic Value
Y1,Y2,Y3: Year 1, 2, 3....

FAR 3.1: Other Items

FS: Financial Statements
NCAHFS: Non-Current Asset Held For Sale
A/R: Accounts Receivable
N/R: Notes Receivable
NI: Net Income
WC: Working Capital
RE: Retained Earnings

FAR 3.2: SMEs

SRC: Securities Regulation Code
ROHQ: Regional Operating Headquarters