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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.
Legal Definition of earned income. : income (as wages, salary, professional fees, or commissions) that results from the personal labor or services of an individual â compare unearned income. Dictionary: Definition of earned income.