OAR 441-710-0530: Accrual Accounts, When Required
Edition: Current OARD snapshotEffective: 2005-08-25Last verified: 2026-09-07
Each credit union with assets in excess of $5 million shall use accrual accounting.
Official history and status
Statutory/Other Authority: ORS 723.102
Statutes/Other Implemented: ORS 723.116
History: Renumbered from 441-710-0120, FCS 2-2005, f. & cert. ef. 8-25-05 BB 4-1982, f. 8-24-82, cert. ef. 9-1-82, Renumbered from 805-072-0165
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Official source: https://secure.sos.state.or.us/oard/