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Title 12

Displaying title 12, up to date as of 9/14/2021. Title 12 was last amended 9/13/2021.

Title 12

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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]