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. [1997 c.631 § 186; 2015 c.244 § 66]

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Terms Used In Oregon Statutes 708A.555

  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100