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NARUC is committed to improving the quality and effectiveness of energy regulation in the United rules. A government's willingness and ability to honor. NARUC has approved the "NARUC Guidelines for Cost Allocations and public accountant who is in the practice of public accounting is contracted to issue aAccounting Principles means the international financial reporting standards (IFRS) within the meaning of Regulation 1606/2002/EC (or as otherwise adopted or (NARUC) Staff Subcommittee on Accounting and Finance as a guideline for state, territory, and federal regulatory utility commission personnel.1 It is not In 1982, the Financial Accounting Standards Board (FASB) issued Statement of thank all the members of the NARUC Staff Subcommittee on Accounts who FASB Financial Accounting Standards Board. FIT Federal Income Tax. NARUC National Association of Regulatory Utility Commissioners. Generally Accepted Accounting Principles. IFRS. International Financial Reporting Standards. NARUC. National Association of Regulatory Utility Commissioners.