Mandatory statements

Few clarifications needed Per FASB do we have same requirements for the mandatory Fin.Statements? I mean like IFRS ; there should be 4 regular statements as well as Fin.Notes and Md&A Also is it true for quarterly statements also? And finally how many statements (number of time periods) should be reported per FASB and IASB (I assume the FASB convention is 3 years?)