Statutes, codes, and regulations
Oklahoma Administrative Code
Title 165 - Corporation CommissionChapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate ChangeSubchapter 5 - Filing Requirements - Class A or B Utilities
Part 9 - ACCOUNTING PROVISIONS
Section 165:70-5-61 - Recent accounting pronouncements

Okla. Admin. Code § 165:70-5-61

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Current through Vol. 42, No. 7, December 16, 2024
Section 165:70-5-61 - Recent accounting pronouncements
(a) The utility shall identify and explain any new accounting pronouncements that have been adopted by the Financial Accounting Standards Board (FASB) within two (2) years prior to the test year and incorporated in the utility's rate application, which have a material effect thereon.
(b) The financial implication(s) of each new accounting pronouncement identified in response to (a) of this section shall be specifically explained and the financial implication(s) quantified.

Okla. Admin. Code § 165:70-5-61

Added at 11 Ok Reg 3753, eff 7-11-94