If it's an intranet app and you _must_ work on IE, then use <acronym>,
because <abbr> simply doesn't.
Objection! Don't mark it up with the *wrong* markup just to pacify a
piece of non-conforming software. If an abbreviation *must* work on
IE, you could perfectly well wrap the correct markup (abbr, which you
provide for www-compatible software) in
<span class="abbr" title="whatever">...</span>
for IE, which will persuade IE to work as intended and without having
to tell lies.
It's a bit verbose, but at least it's accurate.
You'd better also take into consideration Jukka's objections to
marking currency codes as abbreviations, though.
The pair of elements are poorly thought out, so they're confused and
overlapping.
Indeed, and made worse by mutually contradictory definitions in the
HTML4 specifications.
If you use it, use title attributes and I'd suggest
class="currency-code" or class="ISO4217" too.
Fair comment.
Btw, I'm told that IE7 will finally support <abbr>. Not that I really
care what IE7 supports, since it's still going to be in deliberate
violation of various interworking specifications, and thereby rules
*itself* out as a web compatible browser.