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federal_register: 2016-07759

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-07759 Accounting and Reporting of Business Combinations, Security Investments, Comprehensive Income, Derivative Instruments, and Hedging Activities Rule The Surface Transportation Board (STB or Board) is adopting final rules that update the accounting and reporting requirements in its Uniform System of Accounts (USOA) for Class I Railroads so that they are more consistent with current generally accepted accounting principles (GAAP). The Board is also revising the schedules and instructions for the Annual Report for Class I Railroads (R-1 or Form R-1) to better meet regulatory requirements and industry needs. 2016-04-06 2016 4 https://www.federalregister.gov/documents/2016/04/06/2016-07759/accounting-and-reporting-of-business-combinations-security-investments-comprehensive-income https://www.govinfo.gov/content/pkg/FR-2016-04-06/pdf/2016-07759.pdf Surface Transportation Board 481 The Surface Transportation Board (STB or Board) is adopting final rules that update the accounting and reporting requirements in its Uniform System of Accounts (USOA) for Class I Railroads so that they are more consistent with current generally...  

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