Statutes, codes, and regulations
Code of Federal Regulations
Title 12 - BANKS AND BANKINGChapter I - COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY
Part 162 - ACCOUNTING AND DISCLOSURE STANDARDS
Section 162.1 - Accounting and disclosure standards

12 C.F.R. § 162.1

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Current through October 31, 2024
Section 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.

12 C.F.R. §162.1

82 FR 8110 , Jan. 23, 2017
82 FR 8110 , 4/1/2017