{"iri":"https://lexicon.financial/ext/concept/GAAP","label":"GAAP","definition":"Generally Accepted Accounting Principles — the financial-reporting framework used by public and most private companies in the United States, codified by the Financial Accounting Standards Board in the FASB Accounting Standards Codification. SEC registrants are required to file in U.S. GAAP. A specific instance of FIBO's `AccountingFramework` superclass.","license":"https://spdx.org/licenses/MIT","source":"ext","source_url":"https://lexicon.financial/ext/"}