General Rules

  1. Law
  2. CFR 12
  3. Banks and Banking
  4. Farm Credit Administration
  5. Farm Credit System
  6. Accounting and Reporting Requirements
  7. General Rules

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Section
621.3

Application of generally accepted accounting principles.

Section
621.4

Audit by qualified public accountant.

Section
621.5

Accounting for the allowance for loan losses and chargeoffs.