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DOCURENT RESUBE
07399 - [C28479381 (Restricted)
[The Civil Aeronautics Board's erification of Airline Financial
and operating Data]. September 27, 1978. 2 pp.
Report to Raymond Karlander, Director, Civil Aeronautics Board:
Bureau of Accounts and Statistics; by Hugh J. Wessinger,
Associate Director, Community and Economic Development Div.
Contact: Community and Economic Development Div.
The Civil Aeronautics Board's (CAB's) efforts to
isprove its accounting and reporting systems have included:
permitting airlines to file a single set of reports to satisfy
both CAB and Securities and Exchange Commission financial
reporting requirements changing CAB's accounting and reporting
requirements to make ties sore compatible with generally
accepted accounting principles, and developing an audit guide to
help airlines and their auditors establish accounting systems
and develop audit procedures which ccnform to CAB requirements.
idditional improvements should be sought during the transition
period to a less ragulated airline environment. It will be
necessary to reassess the existing data reporting requirements -
and related verification activities. The possibility of
increased use of CPA firs audits and expansion of the proposed
audit guide should be explored. (HTI)](ViewImageLocal?handle=hein.gao/gaobacxrv0001&div=1&collection=&method=preview&ext=.png&size=3)