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
