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Finance Dictionary and Glossary of Investment Terms
Lady Godiva Accounting Principles - LGAP
Definition 1.
A theoretical set of accounting principles under which corporations must fully disclose all information, including that which often doesn't get reported to investors under GAAP. LGAP includes disclosure of:-all off-balance sheet items-how new goodwill accounting rules (in 2002) impact EPS-the impact on EPS of stock options issued in lieu of salaries-how pension expense are accounted for
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