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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.
Income-Based Repayment (IBR) is a federal student loan repayment program that allows you to limit the amount you must repay each month based on your income.f that amount is lower than the monthly payment you would be paying under the standard 10-year repayment plan, then you are eligible to repay your loans under IBR. IBR has two key advantages, compared to other repayment plans.