Goto Section: 32.25 | 32.27 | Table of Contents

FCC 32.26
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  32.26   Materiality.

   (a) Except as provided in paragraph (b) of this section, companies may
   abide by the materiality standards of GAAP when implementing this
   system of accounts.

   (b) For companies that receive High-Cost Loop Support, or Connect
   America Fund Broadband Loop Support, materiality shall be determined
   consistent with the general materiality guidelines promulgated by the
   Auditing Standards Board.

   [ 82 FR 20840 , May 4, 2017]


Goto Section: 32.25 | 32.27

Goto Year: 2020 | 2022
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