Synthetic vision system. A modern synthetic vision system produced by Honeywell. A synthetic vision system (SVS) is a computer-mediated reality system for aerial vehicles, that uses 3D to provide pilots with clear and intuitive means of understanding their flying environment.
Financial Accounting Standards Board. The Financial Accounting Standards Board (FASB) is a private, non-profit organization standard setting body whose primary purpose is to establish and improve generally accepted accounting principles (GAAP) within the United States in the public's interest.
The FASB established the practical expedient as part of its simplification initiative, recognizing that an employer whose fiscal year-end does not coincide with a calendar month-end may have difficulty and incur additional costs in measuring the fair value of plan assets for its defined benefit retirement plans.