A technical accounting term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time in the U.S.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (G.A.A.P.)
Meaning of GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (G.A.A.P.) in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012