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Generally Accepted Accounting Principles
GAAP. A widely accepted set of rules, conventions, standards, and procedures for reporting financial information, as established by the Financial Accounting Standards Board.
Semi Related Terms: 429 CLICK HERE TO VIEW
30-day wash rule ,
Account ,
Accounting ,
Accounting equation ,
Account statement ,
Accredited Personal Financial Planning Specialist ,
Accrual basis accounting ,
Allowance for depreciation ,
Average accounting return ,
Account aggregation ,
Account balance ,
Active account ,
Alternate account ,
Asset management account ,
Accrual of discount ,
Amortization of premium ,
At par ,
Account executive ,
All or any part ,
At best ,
At call ,
At risk ,
Add-on service ,
Abstract of title ,
Accept ,
As is ,
Attorney in fact ,
Assignment of mortgage ,
A shares ,
At the money ,
Across the board ,
Additional paid-in capital ,
Against the box ,
At the bell ,
At the close ,
At the figure ,
At the full ,
At the market ,
At the opening order ,
Automated Pricing and Reporting System ,
Away from the market ,
Below the line ,
Books of final entry ,
Books of original entry ,
Banking Act of 1933 ,
Bureau of Public Debt ,
Brought over the wall ,
Buying on margin ,
Buy on close ,
Buy on opening ,
Buy the book ,
Balance of payments ,
Board of Governors ,
Breaking the syndicate ,
Bill of exchange ,
Bill of sale ,
Breach of trust ,
By the book ,
B shares ,
Buy and write ,
Big Board ,
Bulletin board ,
Breadth-of-market theory ,
Beat the gun ,
Combined financial statement ,
Consolidated financial statement ,
Contra account ,
Cost Accounting ,
Cost Of Goods Sold ,
Cost of sales ,
Central assets account ,
Checking account ,
Custodial account ,
Certificate of Participation ,
Committee on Uniform Securities Identification Procedures ,
Cash account ,
Code of procedure ,
Customer protection rule ,
Capitalization of income ,
Capital account ,
Capital formation ,
Cost of Living Adjustment ,
Cost-of-living index ,
Council of Economic Advisers ,
Current account ,
Cash and carry trade ,
Chasing the market ,
Chicago Board of Trade ,
Cost-of-living rider ,
Certificate of stock ,
Chicago Board Options Exchange ,
Cost of carry ,
Certificate of title ,
Contract for deed ,
Cancellation of debt ,
Certificate of Claim ,
Cost of debt capital ,
Cost of funds ,
C shares ,
Class of options ,
Close to the money ,
Certificate of Occupancy ,
Cloud on title ,
Cash or Deferred Arrangement ,
Class A Shares ,
Class B Shares ,
Crash of 1929 ,
Crash of 1987 ,
Child and dependent care credit ,
Coefficient of determination ,
Cup and handle ,
Certificate of delivery ,
Close a position ,
Cornering the market ,
Curbs in ,
Deposit in transit ,
Drawing account ,
Date of issue ,
Date of payment ,
Del credere agency ,
Discretionary account ,
Division of Enforcement ,
Division of Investment Management ,
Division of Market Regulation ,
Date of record ,
Dividend in arrears ,
Desk (the) ,
Division of labor ,
De-escalation clause ,
De facto ,
Doing business as ,
Durable Power of Attorney ,
Date of maturity ,
Debtor in possession ,
Debtor-in-possession financing ,
Deed of Release ,
Deed of Trust ,
Discharge of bankruptcy ,
Discharge of lien ,
Due-on-sale clause ,
Deep in the money ,
Deep out of the money ,
Deed of Surrender ,
Department of Housing and Urban Development ,
Deferred account ,
Dogs of the Dow ,
Depth of market ,
Earnings report ,
Eurodollar certificate of deposit ,
Either-or order ,
E-mini ,
Exchange for futures ,
Exchange for physical ,
Exchange of spot ,
Employee Retirement Income Security Act of 1974 ,
Financial Accounting Standards Board ,
Financial asset ,
Financial capital ,
Financial statement ,
First In First Out ,
Form 10-Q ,
Federal Savings and Loan Association ,
Financial institution ,
Frozen account ,
Financial instrument ,
Flow of funds ,
Fill or kill ,
Financial analyst ,
Front-ending an order ,
Forward P/E ,
Factors of production ,
Favorable balance of trade ,
Federal Reserve Board ,
Financial futures ,
First board ,
Fee-for-service ,
Form 8-K ,
Form S-1 ,
Friends and family offering ,
Fair Credit Reporting Act ,
Financial risk ,
Full faith and credit ,
Family of funds ,
Financial advisor ,
Fund of funds ,
Free and clear ,
Flexible spending account ,
Free right of exchange ,
Federal ID Number ,
FIN ,
GAAP ,
Generally Accepted Accounting Principles ,
General account ,
Gold standard ,
G-7 ,
General Accounting Office ,
General Agreement on Tariffs and Trade ,
G-8 ,
Growth and income fund ,
Gather in the stops ,
Hart-Scott-Rodino Act of 1976 ,
Hit the bid ,
House account ,
House of issue ,
Health Insurance Portability and Accountability Act ,
Holder in due course ,
Home equity line of credit ,
Head and shoulders ,
Hammering the market ,
Held at the opening ,
Holding the market ,
Inflation accounting ,
Inactive account ,
Insured account ,
In escrow ,
In-house ,
Investment Advisor Act of 1940 ,
Investment Company Act of 1940 ,
In line ,
Insider Trading sanctions Act of 1984 ,
Internal Rate of Return ,
Indication of interest ,
In intestacy ,
In play ,
In-process research and development ,
I/O strip ,
In-service withdrawal ,
Income exclusion rule ,
Imbalance of orders ,
In and out ,
In sympathy ,
In the tank ,
Joint account ,
Jointly and severally ,
Jumping the gun ,
Joint and several liability ,
Joint and survivor annuity ,
Last In First Out ,
Lender of last resort ,
Law of one price ,
Little Board ,
Lending at a rate ,
Limit-on-close order ,
Limit order information system ,
Law of demand ,
Law of supply ,
London International Financial Futures and Options Exchange ,
Letter of comment ,
Line of credit ,
Lock-in ,
Leading the market ,
Locked in ,
Long-term gain or loss ,
Level I quotes ,
Make a market ,
Managed account ,
Margin account ,
Market on close order ,
Medium of exchange ,
Money at call ,
Mixed account ,
Non-financial asset ,
Negotiable certificate of deposit ,
Negotiable Order of Withdrawal ,
Nostro account ,
Nine-Bond Rule ,
Notice of Sale ,
National Association of Securities Dealers ,
National Association of Securities Dealers Automated Quotations system ,
Null and void ,
Notice of Default ,
National Association of Real Estate Investment Trusts ,
National Market Advisory Board ,
Off the books ,
Office of Thrift Supervision ,
OTC Bulletin Board ,
Out-of-favor ,
Over-the-Counter ,
On-floor order ,
On margin ,
Option account ,
Or better ,
Omnibus account ,
One-share one-vote rule ,
Opinion of title ,
On account ,
On-the-spot loan ,
Options Prices Reporting Authority ,
Out of the money ,
Old age, survivors, and disability insurance ,
On-balance volume ,
Off-board ,
On close ,
On open ,
On the opening ,
Open repo ,
Overnight repo ,
Pooling of interests ,
Profit and loss statement ,
Pro forma ,
Payment-in-kind security ,
Price Value of a Basis Point ,
Payment for order flow ,
P&L ,
Provision for income taxes ,
Productivity report ,
Power of Attorney ,
Prioritization of debt ,
Paid-in capital ,
Paid-in surplus ,
Percent held by institutions ,
Private Investment in Public Equity ,
Preservation of capital ,
Point-and-figure chart ,
Painting the tape ,
Plus tick rule ,
Quarterly report ,
Reports and Records ,
Return of capital ,
Return on Capital ,
Return on Invested Capital ,
Return on Total Assets ,
Reading the tape ,
Real-time trade reporting ,
Regulation D ,
Regulation G ,
Regulation T ,
Regulation U ,
Restricted account ,
Round of funding ,
Rule 10b-6 ,
Rule 15c3-1 ,
Rule 19c3 ,
Rule 405 ,
Rule 415 ,
Rules of Fair Practice ,
Rate of exchange ,
Reciprocal of European terms ,
Regulation A ,
Right of first refusal ,
Right of rescission ,
Revolving line of credit ,
Right of recourse ,
Rule of 78 ,
Right of redemption ,
Retirement Equity Act of 1984 ,
Return on Capital Employed ,
ROC ,
ROCE ,
Rate of return ,
Real rate of return ,
Repo ,
Reverse repo ,
Rule 13d ,
Selling, General and Administrative Expenses ,
SG&A ,
Savings account ,
Savings and Loan ,
Sight letter of credit ,
S&L ,
Securities and Exchange Commission ,
Segregation of securities ,
Sell the book ,
Suitability Rules ,
Sweep account ,
Standard of living ,
Separate account ,
Standard Industrial Classification ,
Summary annual report ,
Statute of Limitations ,
Sale and leaseback ,
Satisfaction of debt ,
Standard payment calculation ,
Staggered board of directors ,
Standard deviation ,
Selling the spread ,
Savings Incentive Match Plan for Employees ,
Self-directed retirement account ,
Selling short against the box ,
Shorting against the box ,
Short sale rule ,
S Corporation ,
Short-term gain or loss ,
Standard deduction ,
Standard mileage rate ,
Subchapter M ,
Subchapter S Corporation ,
Schedule C ,
Securities Act of 1933 ,
Securities Acts Amendments of 1975 ,
Securities Exchange Act of 1934 ,
Seek a market ,
Short swing rules ,
S&P phenomenon ,
Stop and reverse ,
T-Bill ,
Take a position ,
Trailing P/E ,
Tenancy by the entirety ,
TED spread ,
Truth in Lending ,
Tenancy at will ,
The Street ,
Timing the market ,
Taxpayer Relief Act of 1997 ,
Tax Reform Act of 1986 ,
Tax Reform Act of 1993 ,
Take a bath ,
Term repo ,
U.S. Government Agency Security ,
U.S. Savings Bond ,
U.S. Treasury ,
U.S. Treasury Bill ,
U.S. Treasury Bond ,
U.S. Treasury Note ,
U.S. Treasury Securities ,
Undermargined account ,
Unit of trade ,
Unit of trading ,
Wrap account ,
Waiver of premium ,
Widow-and-orphan stock ,
W-2 Form ,
Wash sale rule ,
W formation ,
When, as, and if issued ,
Wide market ,
X or XD ,
Y shares