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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.
Return On Revenue - ROR. What is 'Return On Revenue - ROR'. Return on revenue (ROR) is a measure of company profitability that is calculated by dividing net income by revenue. A business can increase ROR by increasing profit by changing the company sales mix or by cutting expenses.