Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 181. Commerce Department |
Division 189. Credit Union Division |
Chapter 18. MAINTENANCE OF ALLOWANCE FOR LOAN AND LEASE LOSSES ACCOUNT |
Section 189.18.1. Definitions. |
Section 189.18.2. Legal reserve required. |
Section 189.18.3. Generally accepted accounting principles. |
Section 189.18.4. Allowance for loan and lease losses. |
Section 189.18.5. Allowance for loan and lease losses computation. |
Section 189.18.6. Accounting treatment. |