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Part 232—Uniform Financial Reporting Requirements

Uniform Financial Reporting Requirements

ContainsSections 232.1–232.3; Subject groups Balance Sheet–Income Statement
CorpusDaily eCFR
Displayed edition2026-04-15
Last updated2026-04-15

PART 232—UNIFORM FINANCIAL REPORTING REQUIREMENTS

Contents

AuthoritySection 204(b), Merchant Marine Act, 1936, as amended (46 App. U.S.C. 1114(b)); 49 CFR 1.66.
Source48 FR 30122, June 30, 1983, unless otherwise noted.