GAAP vs aggregation

GAAP and aggregation both are nouns.

Word	Noun	Adjective	Verb	Adverb
GAAP	Yes	No	No	No
aggregation	Yes	No	No	No

As nouns, aggregation is a hypernym of GAAP; that is, aggregation is a word with a broader meaning than GAAP:

GAAP: a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures
aggregation: several things grouped together or considered as a whole

Other hypernyms of GAAP include accumulation, assemblage, collection.

GAAP (noun)	aggregation (noun)
a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures	the act of gathering something together
	several things grouped together or considered as a whole