Can someone name different examples of when GAAP were applied while working at a CPA tax practice?

I kmow what GAAP stands for but I am still very confused what exactly it is.

GAAP determines how items are recorded, but its emphasis runs counter to tax accounting. GAAP prefers to defer income and recognize expenses, whereas tax-basis accounting prefers to defer expenses and recognize income. Consequently, in tax practice, you make GAAP to tax adjustments. Usually, the only reason for clients to keep their books on GAAP basis is if they're audited or reviewed for some reason. Otherwise, most clients use cash-basis or tax-basis accounting, assuming they keep orderly books at all.

Personally, I don't worry about GAAP unless I know a client's keeping their books on accrual basis and I need to make book-to-tax adjustments. I learned enough to pass FAR. Beyond that, I leave the GAAP **** to the audit staff.

Your question is too broad. What are you actually asking about? The firm? The firm's clients?

Or, are you asking what GAAP is?

Can someone name different examples of when GAAP were applied while working at a CPA tax practice?

I kmow what GAAP stands for but I am still very confused what exactly it is.