Is interim financial information required to be presented by (a) U. S. GAAP and (b) SEC filing

Question:

Is interim financial information required to be presented by
(a) U. S. and
(b) SEC filing requirements?

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...