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Generally Accepted Accounting Principles.  Accounting rules on the preparation, presentation, and reporting of financial statements.  Although GAAP rules originate from private organizations, legislators and courts often require conformance to GAAP, especially on matters relating to publicly traded company stock.  The Financial Accounting Standard Boards (FASB) develops the most influential set of GAAP rules in the U.S.

Financial Accounting Standards Board (FASB)

Governmental Accounting Standards Board (GASB)