S.D. Admin. R. 20:07:03:03.01

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:07:03:03.01 - Accounting principles

The books and accounts of banks shall be kept in accordance with generally accepted accounting principles unless a regulatory requirement requires otherwise.

S.D. Admin. R. 20:07:03:03.01

8 SDR 31, effective 9/30/1981; 12 SDR 151, 12 SDR 155, effective 7/1/1986.

General Authority: SDCL 51A-2-13.

Law Implemented: SDCL 51A-13-1.

Accounting principles, § 20:37:11:08.