Financial Accounting Manual for Federal Reserve Banks, January 2017
- Introduction
- Abbreviations
- Summary of Revisions
- Chapter 1. Balance Sheet
- Chapter 2. Collateral and Custodies
- Chapter 3. Property and Equipment
Abbreviations
ACH | Automated clearing house |
AOCI | Accumulated Other Comprehensive Income |
ASC | Accounting Standards Codification |
ASU | Accounting Standards Update |
ATB | Adjusted trial balance |
CFPB | Bureau of Consumer Financial Protection |
BEP | Bureau of Engraving and Printing |
BM&E | Building machinery & equipment |
BOG | Board of Governors |
CBAF | Central Business Administration Function |
Fannie Mae | Federal National Mortgage Association |
FASB | Financial Accounting Standards Board |
FDIC | Federal Deposit Insurance Corporation |
FICA | Federal Insurance Contributions Act |
FOMC | Federal Open Market Committee |
FRBNY | Federal Reserve Bank of New York |
FRC | Financial Reporting and Control Section |
Freddie Mac | Federal Home Loan Mortgage Corporation |
GAAP | Generally accepted accounting principles |
GSE | Government-sponsored enterprise |
ISA | Interdistrict Settlement Account |
LLC | Limited liability company |
LTD | Long-term disability |
MBS | Mortgage-backed securities |
ML | Maiden Lane LLC |
ML II | Maiden Lane II LLC |
ML III | Maiden Lane III LLC |
OCI | Other comprehensive income |
OEB | Office of Employee Benefits |
RBOPS | Reserve Bank Operations & Payment Systems |
SDRs | Special drawing rights |
SOMA | System Open Market Account |
SPV or SPE | Special purpose vehicle or entity |
TCOM | Treasury Currency Operations Manual |
Last update:
February 17, 2017