Regulatory Text
18 C.F.R. § 367.8 — Extraordinary items.
§ 367.8 Extraordinary items. Extraordinary items are to be recognized according to the rules which are considered generally accepted accounting principles. These items are related to the effects of events and transactions that have occurred during the current period and that are of an unusual nature and infrequent occurrence. Each item recognized as extraordinary must be disclosed in the notes to financial statements ( See Accounts 434 and 435 in §§ 367.4340 and 367.4350).
Source: ecfr.gov · govinfo.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-CFR18-SEC-50568E
Entity Class
REGULATION / FEDERAL-CFR-SECTION
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boisestandard.org
Citation
18 C.F.R. § 367.8
Corpus
CFR — Code of Federal Regulations
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✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
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0dcb5973b03f77e4...
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The regulatory text of 18 C.F.R. § 367.8 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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Title 18 — Conservation of Power and Water Resources
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18 C.F.R. — public domain
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