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GAAP vs. IFRS. GAAP (US Generally Accepted Accounting Principles) is the accounting standard used in the US, while IFRS (International Financial Reporting Standards) is the accounting standard used in over 110 countries around the world.
âGross (Total) Incomeâ for the Purposes of Child Support and Temporary Maintenance. Print. gross (total) income as should have been or should be reported in the most recent federal income tax return. âIncomeâ shall mean: (a) income as defined in the child support standards act.