Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 4494

FIRST ITEMIZED CHANGE IN ACCOUNTING PRINCIPLES REPORTED IN CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES FROM PRIOR YEARS (4411)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RIAD4494	1988-03-31	1996-12-31	No	Multiple Forms
RIAD4494	1998-03-31	2000-12-31	No	Multiple Forms
TEXT4494	1988-03-31	1996-12-31	No	Multiple Forms
TEXT4494	1998-03-31	2000-12-31	No	Multiple Forms

Data Description:

The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the first line of "Cumulative Effect of Changes in Accounting Principles from Prior Years (4411)". It should be used in conjunction with the value reported in RIAD4494.

Last update: May 20, 2024