German translation: die amerikanischen Rechnungslegungsgrundsätze (GAAP)
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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Dutch term or phrase:
de Amerikaanse boekhoudwetgeving
die amerikanischen Rechnungslegungsgrundsätze (GAAP)
Explanation: GAAP = Generally Accepted Accounting Principles
This is also used as an acronym in Germany, as these practices are increasingly being used world-wide, even in Australia.
I do not know of any specific laws with regard to accounting (they may be there ??)