N.J. Admin. Code § 8:31B-4.3

Current through Register Vol. 56, No. 21, November 4, 2024

Section 8:31B-4.3 - Prescribed reporting principles

(a) The reporting principles and concepts described in this chapter have been drawn from existing systems wherever possible.

(b) Any reporting principles and concepts not specifically discussed in this manual should be reported according to Generally Accepted Accounting Principles as interpreted in the opinions of the American Institute of Certified Public Accountants (AICPA) and in the statements by the Financial Accounting Standards Board (FASB).

N.J. Admin. Code § 8:31B-4.3

Amended by R.1993 d.593, effective 11/15/1993.
See: 25 New Jersey Register 3117(a), 25 New Jersey Register 5149(a).