| Subject | English | German |
| tech. | standard statement | Standardanweisung |
| fin., amer. | Statement of Financial Accounting standard | Statement of Financial Accounting standard, SFAS Rechnungslegungsstandard des FASB (SFAS) |
| fin. | Statement of Financial Accounting standard SFAS | Statement of Financial Accounting standard, SFAS Rechnungslegungsstandard des FASB |