Credit unions will comply with the provisions of United States generally accepted accounting principles as required by federal law or rule of the director. In adopting rules to implement this section, the director shall consider, among other relevant factors, whether to transition small credit unions to generally accepted accounting principles over a period of time. [ 2010 c 87 s 7; 2001 c 83 s 30; 1997 c 397 s 50.]
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