The Generally Accepted Accounting Principles (GAAP) are promulgated by the American Institute of Certified Public Accountants (AICPA), the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB), the Securities and Exchange Commission (SEC) and other professional organizations.
For an overview of accounting principles, look in the Miller GAAP Guide published by Aspen Law & Business, or the rival Wiley GAAP 200x published by John Wiley & Sons. Aspen also publishes a Miller Governmental GAAP Guide, Miller Not-For-Profit Organization Audits and/or Miller European Accounting Guide. Miller Guides are available on Lexis.
For the Statement of Statutory Accounting Principals (SSAPs), see "National Association of Insurance Commissioners."