<prompt> Translate the following text to EnglishUtaratibu wa kanuni za uhasibu zilizokubaliwa kwa ujumla GAAP ni kanuni ya msingi ya uhasibu kwa mashirika yote ya serikali ya Marekani.  <response>: The hierarchy of generally accepted accounting principles4 GAAP governs what constitutes GAAP for all U.S. government reporting entities. 