§ 162.1. Accounting and disclosure standards.
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/us/cfr/t12/s§ 162.1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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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§ 162.1
Accounting and disclosure standards.
Fed. Reg.×2
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