12 CFR 162.1

§ 162.1 Accounting and disclosure standards.

United States · 12 CFR — Banks and Banking · Status: effective

Cite this

Citation: 12 CFR 162.1, § 162.1 Accounting and disclosure standards, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/43865
Permanent ID: ys:prov:43865@1
SHA-256: cd796ec43413ae428d437ef6a3c4cc1ed599b7972f7db41394b89c086e62a3fa

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.