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Supervisory Policy and Guidance Topics
Accounting
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Accounting issues encompass some of the most important banking functions and practices such as auditing, internal controls, disclosure, and supervisory financial reporting. The Federal Reserve’s accounting guidance primarily addresses changes to regulatory financial reports and capital or other supervisory requirements arising from changes in accounting, auditing or internal control standards.
Sections on this page:
Policy Letters
Fair Value Accounting
- SR 07-11
- The Fair Value Option and the Applicability of the Market Risk Capital Rule
General Accounting Topics
- SR 13-3
- Interagency Guidance on Leveraged Lending
- SR 12-5/CA 12-3
- Policy Statement on Rental of Residential Other Real Estate Owned (OREO) Properties
- SR 12-3
- Interagency Guidance on Allowance Estimation Practices for Junior Lien Loans and Lines of Credit
- SR 10-12
- Interagency Supervisory Guidance on Bargain Purchases and FDIC- and NCUA-Assisted Acquisitions
- SR 05-10
- Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans
- SR 04-19
- Interagency Statement on the Purchase and Risk Management of Life Insurance
- SR 04-9
- Revised Uniform Agreement on the Classification of Assets and Appraisal of Securities Held by Banks and Thrifts
- SR 04-4
- Accounting for Deferred Compensation Agreements
- SR 03-4
- Risk Management and Valuation of Mortgage Servicing Assets Arising from Mortgage Banking Activities
- SR 02-20
- The Sarbanes-Oxley Act of 2002
- SR 02-10
- Derivative Contracts Hedging Trust Preferred Stock
- SR 01-12 (SUP)
- Interagency Guidance on Loans Held for Sale
- SR 00-9 (SPE)
- Supervisory Guidance on Equity Investment and Merchant Banking Activities
- SR 99-1 (SUP)
- Interim Regulatory Reporting and Capital Guidance on FAS 133, "Accounting for Derivative Instruments and Hedging Activities"
- SR 98-38 (SUP)
- Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure
- SR 98-12 (SUP)
- FFIEC Policy Statement on Investment Securities and End-User Derivatives Activities
- SR 96-32 (SUP)
- Regulatory Reporting Requirements for Debt and Equity Securities
- SR 96-28 (SUP)
- Subchapter S Election for Federal Income Taxes
- SR 94-25 (FIS)
- Interim Revision to the Supervisory Policy Statement on Securities Activities
- SR 93-72 (FIS)
- Guidance on the Capital Treatment and Other Issues Relating to the Financial Accounting Standards Board Statement No. 115, "Accounting for Certain Investments in Debt and Equity Securities"
- SR 93-42 (FIS)
- Interagency Guidance on Accounting for Disposition of Other Real Estate Owned
Securitization and Structured Finance
- SR 13-3
- Interagency Guidance on Leveraged Lending
- SR 07-5
- Interagency Statement on Sound Practices Concerning Elevated Risk Complex Structured Finance Activities
- SR 04-7
- SEC Guidance on the Potential Liability of Financial Institutions for Securities Law Violations Arising from Deceptive Structured Finance Products and Transactions
- SR 02-16
- Questions and Answers on the Capital Treatment of Recourse, Direct Credit Substitutes, and Residual Interests in Asset Securitizations
- SR 02-15
- Implicit Recourse Provided to Asset Securitizations
- SR 02-12
- Regulatory Capital Treatment of Accrued Interest Receivables Related to Credit Card Securitizations
- SR 01-27
- The Use of Forward Equity Transactions by Banking Organizations
- SR 01-8 (SUP)
- Supervisory Guidance on Complex Wholesale Borrowings
- SR 99-37 (SUP)
- Risk Management and Valuation of Retained Interests Arising from Securitization Activities
- SR 99-32 (SUP)
- Capital Treatment for Synthetic Collateralized Loan Obligations
Additional Resources
- Accounting Standard Setters
Manual References
-
Bank Holding Company Supervision Manual
- Section 2065.1, "Nonaccrual Loans and Restructured Debt (Accounting, Reporting, and Disclosure Issues)"
- Section 2065.2, "Determining an Adequate Level for the Allowance for Loan and Lease Losses (Accounting, Reporting, and Disclosure Issues)"
- Section 2065.3, "Maintenance of an Appropriate Allowance for Loan and Lease Losses (Accounting, Reporting, and Disclosure Issues)"
- Section 2065.4, "ALLL Methodologies and Documentation (Accounting, Reporting, and Disclosure Issues)"
- Section 4060.3, "Consolidated Capital (Examiners’ Guidelines for Assessing the Capital Adequacy of BHCs)"
-
Commercial Bank Examination Manual
- Section 1010.1, "Internal Control and Audit Function, Oversight, and Outsourcing"
- Section 2020.1, "Investment Securities and End-User Activities"
- Section 2200.1, "Other Real Estate Owned"
- Sections 4042.1, "Purchase and Risk Management of Life Insurance"
- Section 4030.1, "Asset Securitization"
Last update:
March 21, 2013