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.

Micro Data Reference Manual

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Data Dictionary

Item Number 4495

SECOND 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
RIAD4495	1988-03-31	2000-12-31	No	Multiple Forms
TEXT4495	1988-03-31	2000-12-31	No	Multiple Forms

Data Description:

The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the second line of "Cumulative Effect of Changes in Accounting Principles from Prior Years (4411)". It should be used in conjunction with the value reported in RIAD4495.

Last update: May 20, 2024