[Code of Federal Regulations]
[Title 49, Volume 8]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR1200.1]

[Page 7]
 
                        TITLE 49--TRANSPORTATION
 
 CHAPTER X--SURFACE TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION 
                               (Continued)
 
PART 1200_GENERAL ACCOUNTING REGULATIONS UNDER THE INTERSTATE COMMERCE 
ACT--Table of Contents
 
Sec. 1200.1  Financial statements released by carriers.




Sec.
1200.1 Financial statements released by carriers.
1200.2 Adoption of generally accepted accounting principles issued by 
          the Financial Accounting Standards Board (FASB).

    Authority: 49 U.S.C. 721, 11142, 11143, 11144, 11145.


    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]