{"data":{"id":"us-hi/haw.-rev.-stat.-412-3-108","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 412:3-108","heading":"Generally accepted accounting principles.","body":"Every Hawaii financial institution shall follow generally accepted accounting principles, except as otherwise prescribed by the appropriate federal regulatory agency.","path":["Hawaii Code","Division 2","Title 22","Chapter 412"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0412/HRS_0412-0003-0108.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"5640f2626ffe3809ec9c82398519c2ed5a67232401ed6c50113d183bf0b9fe13","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-412-3-107","next":"us-hi/haw.-rev.-stat.-412-3-109"},"notice":"GroundRules: Original legal text. Not legal advice."}