NAC703.2285. Statement D.  


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  •      1. Statement D must consist of a statement satisfying the letter and spirit of the Statement of Financial Accounting Standards No. 95 issued by the Financial Accounting Standards Board.

         2. The Commission hereby adopts by reference Statement No. 95 which is entitled “Statement of Cash Flows,” published in November 1987.

         3. A copy of Statement No. 95 may be obtained from the Commission’s office for a price of $5.50.

     [Pub. Service Comm’n, Gen. Order 3 Rule 16 § 17, eff. 10-14-82]—(NAC A 12-2-91)