On September 29, the Office of the Comptroller of the Currency released an update to the Bank Accounting Advisory Series (the “BAAS”). The goal of the BAAS is to promote consistent application of accounting standards among national banks and federal savings associations. The update to the BAAS includes answers to frequently asked questions regarding troubled debt restructuring, other real estate owned and pushdown accounting. Press Release. BAAS Update.
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OCC publishes update to the Bank Accounting Advisory Series
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