49 CFR Part 1200 — General Accounting Regulations Under the Interstate Commerce Act

PART 1200—GENERAL ACCOUNTING REGULATIONS UNDER THE INTERSTATE COMMERCE ACT Authority: 49 U.S.C. 1321, 11142, 11143, 11144, 11145. § 1200.1 Financial statements released by carriers. 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). (a) Accounting Series Circulars. (b) Carriers' and Interested Parties' Comments on the ASC. (c) Formal Adoption of the New Accounting Standards. (d) Accounting Standards Not Appropriate for Board's Use. [43 FR 26314, June 19, 1978, as amended at 67 FR 57533, Sept. 11, 2002; 83 FR 17300, Apr. 19, 2018]

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