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GAAP

Abbreviation for Generally Accepted Accounting Principles. A term that refers to the standards and conventions that underpin accounting rules and the preparation of financial statements in a particular country.

See also: http://cpaclass.com/gaap/gaap-us-01a.htm

http://www.icaew.com/index.cfm/route/143227/icaew_ga/en/Faculties/Financial_Reporting/UK_GAAP/UK_GAAP_technical_information

International Accounting Standards Board