127/09 Page 12 of 347 FSP: FASB Staff Opinions. GAAP: U.S. Generally Accepted Accounting Principles. GAAS: Generally Accepted Auditing Standards. Goldman: Goldman Sachs & Co. Greenberg: Defendant Alan C. "Ace" Greenberg, Chairman of the Executive Committee of Bear Stearns during the Class Period. Hedge Funds: The High G