accounting standard vs GAAP

accounting standard and GAAP both are nouns.

Word	Noun	Adjective	Verb	Adverb
accounting standard	Yes	No	No	No
GAAP	Yes	No	No	No

accounting standard (noun)	GAAP (noun)
a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions	a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures