Which of the following apply to GAAP?

Generally Accepted Accounting Principles (GAAP) are a collection of commonly-followed accounting rules and standards for financial reporting. The principles provide a framework for consistent financial reporting, ensuring that financial statements present a true and fair view of a company's financial position.

Standards for recording and reporting accounting information are a fundamental aspect of GAAP, as these standards dictate how transactions are to be categorized and recorded in financial statements, promoting uniformity and comparability across different entities.

Additionally, the mention of being published in the Guide refers to authoritative materials and manuals that establish these principles, making them accessible for accountants and financial professionals to apply in their reporting practices.

Thus, identifying all three elements—standards for recording and reporting accounting information, the publication context, and the full name "Generally Accepted Accounting Principles"—is essential for a comprehensive understanding of what GAAP encompasses and reinforces the concept that these principles collectively form a cohesive system used in the preparation of financial statements.