| Subject | English | Italian |
| econ. | accounting principles and conventions of the ESA | principi e convenzioni contabili SEC |
| fin., amer. | Accounting Principles Board | Accounting Principles Board organismo predecessore del FASB (APB) |
| fin. | Accounting Principles Board APB | Accounting Principles Board organismo predecessore del FASB |
| fin. | Accounting Principles Board APB Opinions | Accounting Principles Board Opinions pareri dell'APB (organismo predecessore del FASB) |