Gaap

Gaap (also Tap, Coap, Taob, Goap) is a goetic demon described in the Lesser Key of Solomon, the Pseudomonarchia Daemonum, the Dictionnaire Infernal, and the Munich Manual of Demonic Magic, as a Prince in human form who incites the love. The Munich Manual also says that Taob also provides medical care for women, transforms them to make it easier to get to a lover, renders them infertile, and rules twenty-five legions of spirits. The sources besides the Munich Manual also describe Gaap as a President, giving him the powers to teach philosophy and liberal arts, make others invisible, steal familiars from other magicians, make men stupid, and carry men between kingdoms; in addition to ruling sixty-six legions of demons. Johann Weyer also connects Gaap to necromancers, and states that he was first called upon by Noah's son Ham, along with Beleth. He was of the order of potestates.

Gaap (or Goap) is also one of the four cardinal spirits, of the south in the Lesser Key of Solomon, the west in the Pseudomonarchia Daemonum.

GAAP

GAAP may refer to:

Generally Accepted Accounting Principles (Canada)

Generally Accepted Accounting Principles (GAAP) of Canada provides the framework of broad guidelines, conventions, rules and procedures of accounting.

History

In Canada, professional development paralleled that of the United States. In 1936, the Terminology Committee of the Canadian Institute of Chartered Accountants (CICA) formed and was asked to take steps to encourage greater uniformity in the use of accounting terms by its members. In 1939, the establishment of a joint research program with Queen's University culminated in the establishment in 1946 of the Accounting and Auditing Research Committee. The aim of the committee was to improve the quality of judgement exercised in both accounting and auditing and to provide guidelines for communicating financial information and economic facts and for auditing procedures and techniques.

In 1973, the Accounting and Auditing Research Committee (AARC) gave way to two new committees – the Accounting Research Committee (ARC) and the Auditing Standards Committee (ASC). A deviation from prior policy was the invitation to other organizations to participate in ARC work by appointing up to six of its proposed members. The chief aim of the expanded structure is to continue the search for ways of increasing the thrust and scope of accounting and auditing research. In 1982, ARCs name was changed to the Accounting Standards Committee (ASC) and in 1991 to the Accounting Standards Board (AcSB).