GAAP Financial Reporting?

Question

What are the rules of financial reporting under GAAP? Where is the best place for people to find these rules and which rules are the most important?

Answer 1

For US GAAP, click on the 1st link.
For IAS and IFRS, click on the 2nd link.
I guess the most important rules are the ones for accrual basis of accounting, revenue recognition, fixed assets and inventories. Not every co. needs to know every a/cg std; e.g. not every co. has financial derivatives, subsidiaries, joint ventures, etc.