Business · 10/06/2013Updated: 10/17/2026 · 1 min read

Farm Credit Administration Adopts Technical Amendments to Conform to GAAP Standards

Summary

The Farm Credit Administration has adopted technical amendments to its regulations to align certain references with the Financial Accounting Standards Board's Accounting Standards Codification, with the final rule set to take effect 30 days after publication in the Federal Register.

Original source language: Federal Register — Farm Credit AdministrationOpen original release →

Add your company to Business Communicator

We monitor business sources and connect attention with companies, profiles and services available in Business Communicator.

Create a free company profile Explore businesses on Business Maps →

Create a free company profile →

Explore insights

Business insights →

Global Markets News Trade Regulation News Business Technology News Fintech for Business: Payments & Banking News Supply Chain News Central Bank Policy News

Related business signals

Business · 5/9/2022

Farm Credit Administration Amends Regulations to Address Changes in U.S. GAAP

The Farm Credit Administration is updating its regulations to align with changes in U.S. generally accepted accounting principles, affecting capital and disclosure requirements.

Read summary →

Business · 8/26/2026

Farm Credit Administration Amends Loan Performance Categories to Reflect Changes in GAAP

The Farm Credit Administration removed 'Formally restructured loans (TDR)' from its regulatory loan performance categories due to changes in Generally Accepted Accounting Principles (GAAP) in 2022, aligning with current accounting standards.

Read summary →

Business · 2/27/2026

Permanent Capital Revisions

The Farm Credit Administration requests comments on a proposed rule to simplify the calculation of permanent capital for Farm Credit System banks and associations, removing references to permanent capital in certain regulations.

Read summary →

Business · 12/5/2025

Farm Credit Administration Proposes Changes to Loan Performance Categories

The Farm Credit Administration is proposing to remove 'Formally restructured loans (TDR)' from its regulatory high-risk loan performance categories, citing changes in Generally Accepted Accounting Principles (GAAP) that eliminated accounting guidance for TDRs and enhanced disclosure requirements for certain loan refinancings and restructurings.

Read summary →

Business · 3/6/2026

Farm Credit Administration Publishes Final Rule on Technical Updates

The Farm Credit Administration is publishing the effective date of the final rule correcting citations and making other technical updates to its regulations.

Read summary →

Business · 1/26/2026

Farm Credit Administration Issues Final Rule for Regulatory Updates

The Farm Credit Administration is releasing a final rule to correct citations and make technical updates in its regulations, primarily affecting loan policies and disclosure to shareholders and investors.

Read summary →