Rev 2001.12

"Generally accepted accounting principles (GAAP)"
means the established body of theory and practice that acts as a general guide
for accountants.
Source. #5454, eff 8-28-92; ss by #6809, eff 7-21-98;
ss by #8686, eff 7-21-06; ss by #10675, eff 9-24-14 (from