12 CFR Part 162 — Accounting and Disclosure Standards

PART 162—ACCOUNTING AND DISCLOSURE STANDARDS Authority: 12 U.S.C. 1463, 5412(b)(2)(B). § 162.1 Accounting and disclosure standards. A Federal savings association shall follow U.S. generally accepted accounting principles (GAAP) and the disclosure standards included therein when complying with all applicable regulations, unless otherwise required by statute, regulation, or the OCC. [82 FR 8110, Jan. 23, 2017]

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