Federal Reserve Bank of Dallas. "Federal Financial Institutions Examination Council, Circular No. 81-225," District Notices (Federal Reserve Bank of Dallas) (November 25, 1981). https://fraser.stlouisfed.org/scribd/?item_id=541407&filepath=/files/docs/historical/frbdal/circulars/frbdallas_circ_19811125_no81-225.pdf&start_page=1, accessed on September 19, 2017.
Regulation H Related.- Federal Financial Institutions Examination Council (FFIEC) Adopted Accrual Reporting for Reports of Income and Condition; Recommended Internal Accounting Guidelines for Supervised Banks.