GAAP Financial Statement Disclosures Checklists includes financial statement disclosures checklists (annual and interim) that provide a centralized resource of the required and recommended GAAP disclosures and key presentation items currently in effect, using the style referencing under the FASB Accounting Standards Codification. These checklists are intended to be used as a guide for determining whether the financial statements (or interim financial statements) of for-profit type entities include the disclosures and key presentation requirements under U.S. GAAP. ASC paragraph 270-10-05-01 indicates that interim financial information may be issued on a monthly or quarterly basis or at other intervals and may take the form of either complete financial statements or summarized financial data.