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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.
Economic Definition of proprietors' income. Defined. Term proprietors' income Definition: The excess of revenue over explicit production cost of owner-operated businesses. While proprietorships are the namesake and most important contributory to proprietors' income, many partnerships are also included.