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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-Contingent Repayment of Student Loans. An Income-Contingent Repayment Plan (ICR) is one option for anyone struggling to make monthly payments on student loans. The plan calculates your monthly loan payment based on your income and on the size of your family.