Goto Section: 32.1 | 32.2 | Table of Contents

FCC 32.1
Revised as of October 1, 2007
Goto Year:2006 | 2008
Sec.  32.1   Background.

   The revised Uniform System of Accounts (USOA) is a historical financial
   accounting system which reports the results of operational and financial
   events in a manner which enables both management and regulators to assess
   these results within a specified accounting period. The USOA also provides
   the financial community and others with financial performance results. In
   order for an accounting system to fulfill these purposes, it must exhibit
   consistency and stability in financial reporting (including the results
   published for regulatory purposes). Accordingly, the USOA has been designed
   to reflect stable, recurring financial data based to the extent regulatory
   considerations permit upon the consistency of the well established body of
   accounting  theories  and principles commonly referred to as generally
   accepted accounting principles.


Goto Section: 32.1 | 32.2

Goto Year: 2006 | 2008
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