Which body is primarily responsible for the establishment of GAAP in the United States? What body serves

Question:

Which body is primarily responsible for the establishment of in the United States? What body serves this function on an international basis?
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...