Please extract entities and their types from the input sentence, entity types should be chosen from {person/organization/location}.
Text: " GAAP " is generally accepted accounting principles set forth in the opinions and pronouncements of the Accounting Principles Board of the American Institute of Certified Public Accountants and statements and pronouncements of the Financial Accounting Standards Board or in such other statements by such other Person as may be approved by a significant segment of the accounting profession , which are applicable to the circumstances as of the date of determination .
user
Accounting Principles Board is an organization, American Institute of Certified Public Accountants is an organization, Financial Accounting Standards Board is an organization.
assistant