AOP is either Adjusted Operating Profit or Annual Operations Plan.
INVESTMENT GRADE, in securities, is a high credit rating indicating bonds generally considered to have the strongest possibility of paying interest and repaying principal when due. Standard & Poor's Corporation considers investment grade bonds to be those it rates from AAA through BBB. Moody's considers investment grade to be from AAA to Baa3. Below investment grade bonds also are known as high yield or junk bonds. The NAIC designates investment grade bonds with the numerical rating of "I" or "2".
ETHICAL STANDARDS, in accounting, is a written document containing basic principles and essential procedures together with related guidance in the form of explanatory and other material.
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