Definitely call it "SFAS", which also stands (or did) for Statements of Financial Accounting Standards promulgated by the FASB. https://en.wikipedia.org/wiki/L

Definitely call it "SFAS", which also stands (or did) for Statements of Financial Accounting Standards promulgated by the FASB. https://en.wikipedia.org/wiki/List_of_FASB_pronouncements https://en.wikipedia.org/wiki/List_of_FASB_pronouncements