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August 2023

Bank Accounting Advisory Series


The Office of the Chief Accountant (OCA) is pleased to present the August 2023 edition of the Bank Accounting Advisory Series (BAAS). The BAAS expresses the OCA's interpretations of accounting topics relevant to national banks and federal savings associations (collectively, banks or institutions, unless otherwise specified). We hope that you find this publication useful and that it continues to be a practical resource for banks and examiners.