Which organizations establish GAAP for not- for- profit health care organizations? Do these organizations establish GAAP also

Question:

Which organizations establish for not- for- profit health care organizations? Do these organizations establish also for governmental health care organizations?

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...