In demonology, Gaap is a mighty Prince and Great President of Hell, commanding sixty-six legions of demons. He is, according to The Lesser Key of Solomon, the king and prince of the southern region of Hell and Earth, and according to the Pseudomonarchia Daemonum the king of the western region and as mighty as Beleth, but for both he is the guide of the four kings (the others being Ziminiar, Corson and Amaymon, although some translations of The Lesser Key of Solomon consider Belial, Beleth, Asmodai and Gaap, not giving detail on the cardinal point they rule). He is said to be better conjured to appear when the Sun is in a southern zodiacal sign.
Gaap specifically controls the element of water and reigns over the Water Elementals or the 'water demons'.
Gaap teaches Philosophy and all liberal sciences, can cause love or hate and make men insensible and invisible, deliver familiars out of the custody of other magicians, teaches how to consecrate those things that belong to the dominion of Amaymon his king (there is a contradiction here, see above), gives true answers concerning past, present and future, and can carry and re-carry men and things speedily from one nation to another at the conjurer's will. According to a few authors he can make men ignorant.
According to Pseudomonarchia Daemonum certain necromancers honour him with sacrifices and burning offerings.
He is depicted in human shape.
Other spellings: Goap, Tap.
Gaap appears as a lesser enemy in Castlevania's Lament of Innocence.
He also appears in the Yu-Gi-Oh Trading Card Game, as "Gaap the Divine Soldier"
Gaap is one of the six most powerful demon crests in Shadow Hearts: Covenant. Unlike other incarnations, this incarnation of Gaap is depicted as an enormous plant-like demon with earth elemental qualities. He appears deep in the Black Forest (Germany) as the final boss of Lucia's sidequest. He, much like Baal, is depicted to be a merciless sadist ("Its a pity, I would have enjoyed watching all of you wander constantly, slowly dropping to your deaths").
Non-GAAP Earnings Measures: Guidance From Securities Regulators.(Generally Accepted Accounting Principles)(Brief Article)
Mar 28, 2002; Co-written by Mr Kenneth Wiener In light of the fact that it has become a common practice for companies to publish earnings...
Non-GAAP Financial Measures: What Not to Report: SEC Regulations Prohibit Public Companies in the United States from Publishing Certain Types of Financial Information
Oct 01, 2011; Reporting entities that prepare financial statements in accordance with an authoritative set of financial accounting and...