{"abstract":"The Farm Credit Administration (FCA or Agency) is amending certain regulations to address changes in U.S. generally accepted accounting principles (U.S. GAAP). These amendments modify FCA's capital and other regulations, including certain regulatory disclosure requirements.","action":"Final rule.","agencies":[{"raw_name":"FARM CREDIT ADMINISTRATION","name":"Farm Credit Administration","id":154,"url":"https://www.federalregister.gov/agencies/farm-credit-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/154","parent_id":null,"slug":"farm-credit-administration"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2022/05/09/2022-08832.html","cfr_references":[{"chapter":null,"citation_url":null,"part":611,"title":12},{"chapter":null,"citation_url":null,"part":615,"title":12},{"chapter":null,"citation_url":null,"part":620,"title":12},{"chapter":null,"citation_url":null,"part":621,"title":12},{"chapter":null,"citation_url":null,"part":628,"title":12},{"chapter":null,"citation_url":null,"part":630,"title":12}],"citation":"87 FR 27483","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The final rule is effective on January 1, 2023.","disposition_notes":null,"docket_ids":[],"dockets":[],"document_number":"2022-08832","effective_on":"2023-01-01","end_page":27494,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2022/05/09/2022-08832.xml","html_url":"https://www.federalregister.gov/documents/2022/05/09/2022-08832/implementation-of-the-current-expected-credit-losses-methodology-for-allowances-related-adjustments","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2022-08832?publication_date=2022-05-09","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2022-05-09/2022-08832/mods.xml","not_received_for_publication":null,"page_length":12,"page_views":{"count":5126,"last_updated":"2026-04-04 16:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2022-05-09/pdf/2022-08832.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2022-08832.pdf?1651841115","publication_date":"2022-05-09","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2022/05/09/2022-08832.txt","regulation_id_number_info":{"3052-AD36":{"issue":"202204","html_url":"https://www.federalregister.gov/regulations/3052-AD36/implementation-of-the-current-expected-credit-losses-methodology-for-allowances-and-related-adjustme","title":"Implementation of the Current Expected Credit Losses Methodology for Allowances and Related Adjustments to the Regulatory Capital Rule and Conforming Amendments","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202204&RIN=3052-AD36&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"}},"regulation_id_numbers":["3052-AD36"],"regulations_dot_gov_info":{"comments_count":0,"agency_id":"FCA","document_id":"FCA-2022-0008-0001","checked_regulationsdotgov_at":"2022-05-13T03:30:04Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":27483,"subtype":null,"title":"Implementation of the Current Expected Credit Losses Methodology for Allowances, Related Adjustments to the Tier 1/Tier 2 Capital Rule, and Conforming Amendments","toc_doc":"Current Expected Credit Losses Methodology for Allowances, Related Adjustments to the Tier 1/Tier 2 Capital Rule","toc_subject":null,"topics":["Accounting","Agriculture","Banks, banking","Banks, banking","Banks, banking","Banks, banking","Government securities","Investments","Organization and functions (Government agencies)","Reporting and recordkeeping requirements","Rural areas"],"type":"Rule","volume":87}