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Following are references covering OCC Bulletins, interagency advisories, and reports in the Federal Register concerning accounting topics.


Accounting for Loan and Lease Losses (ALLL)

Accounting and Reporting for Mortgage Loan Commitments (OCC 2005-18, May 2005), Interagency Advisory
Covers origination of mortgage loans held for resale and sale of mortgage loans under mandatory delivery and best efforts contracts

Bank Accounting Advisory Series (August 2017)
This edition of the Bank Accounting Advisory Series expresses the Office of the Chief Accountant's views on accounting topics of interest to national banks and federal savings associations.

Current Expected Credit Losses (CECL)

Deferred Compensation Agreement Accounting (OCC 2004-10, February 2004), Interagency Advisory
Covers proper measurement and reporting of deferred compensation agreements to avoid incorrect accounting

Income Tax Allocation in a Holding Company Structure (Interagency Statement, Federal Register, November 23, 1998)
Provides guidance on the allocation and payment of taxes among a holding company and its depository institution subsidiaries

Other-than-Temporary Impairment Accounting (OCC 2009-11, April 2009)
Covers accounting and management considerations when determining whether a security has an “other-than-temporary impairment”

Unsafe and Unsound Use of Limitation of Liability Provisions in External Audit Engagement Letters (Interagency Advisory, Federal Register 71 FR 6847, February 9, 2006)
Addresses comments from interested parties regarding limit of liability provisions in external audit engagement letters

Related News and Issuances
Publish DateIdentifierTitle
01/18/2018  OCC 2018-2, Tax Reform: Interagency Statement on Accounting and Reporting Implications of the New Tax Law
11/14/2017  OCC 2017-53, Business Combinations: Revised Comptroller’s Licensing Manual Booklet
09/06/2017  OCC 2017-34, Current Expected Credit Losses: Additional Interagency Frequently Asked Questions on the New Accounting Standard on Financial Instruments–Credit Losses