{"data":{"id":"us-or/ors-708a.555","jurisdiction":"us-or","citation":"ORS 708A.555","heading":"Generally accepted accounting principles.","body":"Except as otherwise provided in the Bank Act or other applicable law, institutions shall keep books and records in accordance with accounting principles generally accepted in the United States (GAAP), consistently applied.","path":["18 - Financial Institutions, Insurance","53. Financial Institutions","Chapter 708A — Regulation of Institutions Generally"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors708A.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:17Z","sha256":"3b56d69e64055320823c5850ceb8e1296943409511911c5ef5cf232e66141d7d","source_id":"us-or","stale":false,"prev":"us-or/ors-708a.535","next":"us-or/ors-708a.560"},"notice":"GroundRules: Original legal text. Not legal advice."}