WASHINGTON - The Comptroller of the Currency and the Federal Deposit Insurance Corp. have issued final rules on the regulatory capital treatment of deferred-tax assets.

The rules are a long-expected adoption of Financial Accounting Standards Board Statement 109, which limits the amount of deferred taxes banks may count as assets for Tier 1 capital purposes.

Subscribe Now

Access to authoritative analysis and perspective and our data-driven report series.

14-Day Free Trial

No credit card required. Complete access to articles, breaking news and industry data.