Farm Credit System Financial Reporting (FCA)
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-06-02 — Farm Credit Adjustment Act: cross-connection with farm-credit-system-examination: Both are FCA oversight changes affecting Farm Credit System institutions — one adjusts examination frequency, the other adjusts financial reporting requirements. (novelty: 2)
- 2026-07-24 — Loan Performance Categories and Financial Reporting: FCA final rule removes troubled debt restructurings (TDRs) from regulatory high-risk loan performance categories, conforming FCS institution reporting to post-2022 GAAP that eliminated TDR accounting guidance; technical alignment with no new policy mechanism. (novelty: 2)