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Electronic Code of Federal Regulations

e-CFR data is current as of December 5, 2019

Title 12Chapter I → Part 162


Title 12: Banks and Banking


PART 162—ACCOUNTING AND DISCLOSURE STANDARDS


Contents
§162.1   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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