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Federal regulations · Through 2026-08-25 · Newer source version available

12 CFR 162.1: Accounting and disclosure standards.

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Where this section sits in the code
  1. Title 12—Banks and Banking
  2. CHAPTER I—COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY
  3. PART 162—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.

Collected 2026-08-27T02:24:16Z. Source file · JSON

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