Are rules by FASAB considered GAAP at this point?, assignment help

Are rules by FASAB considered GAAP at this point?  If so, are FASAB rules considered GAAP for state & local governments, federal or non-profit/for-profit entities?  If FASAB does not create state/local and for-profit entity rules, which group(s) creates the rules for state/local and for-profit/non-profit entities  (list the rules maker for 1) for-profit/not-for-profit, 2) state/local government and 3) federal)?  

Has FASAB always been a source of GAAP (if FASAB is a source of GAAP), or was there a date at which point FASAB become a source of GAAP?  What was the date?  Where were rules by FASAB considered before the rules were considered GAAP (if applicable)?