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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.
The income limit for the SSI program is based on something called the federal benefit rate (FBR). The federal benefit rate represents both the SSI income limit and the maximum federal monthly SSI payment.