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 Codifications 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.