"Generally accepted accounting principles" (GAAP) means the established body of theory and practice that acts as a general guide.
N.H. Admin. Code § Rev 1101.13
#5072, eff 2-21-91, EXPIRED 2-21-97
New. #6476, eff 3-26-97; ss and moved by #8306, eff 3-22-05 (from Rev 1101.11 ); ss by #10304, eff 3-22-13