12 CFR Part 162

Part 162—Accounting and Disclosure Standards

Banks and Banking · Chapter I, Chapter I—Comptroller of the Currency, Department of the Treasury

12 CFR Part 162

Official text on eCFR ↗

Words: 33
Sections: 1
Last amended: April 1, 2017
Administered by: Comptroller of the Currency, Department of Treasury

12 CFR Part 162

Text as published by eCFR on 2026-07-30.

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]