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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 12 - Banks and Banking |
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Chapter VI - Farm Credit Administration |
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SubChapter B - Farm Credit System |
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Part 621 - Accounting and Reporting Requirements |
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Subpart B - General Rules |
| § 621.3 - Application of generally accepted accounting principles. |
| § 621.4 - Audit by qualified public accountant. |
| § 621.5 - Accounting for the allowance for credit losses and chargeoffs. |