49 CFR § 1200.1 General Accounting Regulations Under the Interstate Commerce Act

§ 1200.1 Financial statements released by carriers.

Current through Sep 25, 2026 · Read all of Part 1200

Carriers desiring to do so may prepare and publish financial statements in reports to stockholders and others, except in reports to this Board, based on generally accepted accounting principles for which there is authoritative support, provided that any variance from this Board's prescribed accounting rules contained in such statements is clearly disclosed in footnotes to the statements.

[32 FR 20123, Dec. 20, 1967]

§ 1200.2 Adoption of generally accepted accounting principles issued by the Financial Accounting Standards Board (FASB). →