Goto Section: 32.1 | 32.2 | Table of Contents
FCC 32.1
Revised as of October 2, 2015
Goto Year:2014 |
2016
§ 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.
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Goto Section: 32.1 | 32.2
Goto Year: 2014 |
2016
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