The basis of Financial statements for GAAP is governed by FASB. Its details can be found at http://www.fasb.org/jsp/FASB/Page/PreCodSectionPage&cid=1218220137031#fas168 .
FASB has organized its material accordingly.
1. FASB statements - 1 to 168
2. FASB interpretations 1 to 48
3. FASB staff positions.
4. FASB Technical bulletins
5. EITF Abstracts.
