Basis of Presentation Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Significant Accounting Policies

The following table identifies JPMorgan Chase’s other significant accounting policies and the Note and page where a detailed description of each policy can be found.

Fair value measurement	Note 3	Page 180
Fair value option	Note 4	Page 199
Derivative instruments	Note 6	Page 203
Noninterest revenue	Note 7	Page 216
Interest income and interest expense	Note 8	Page 218
Pension and other postretirement employee benefit plans	Note 9	Page 218
Employee stock-based incentives	Note 10	Page 228
Securities	Note 12	Page 230
Securities financing activities	Note 13	Page 235
Loans	Note 14	Page 238
Allowance for credit losses	Note 15	Page 258
Variable interest entities	Note 16	Page 262
Goodwill and other intangible assets	Note 17	Page 271
Premises and equipment	Note 18	Page 276
Long-term debt	Note 21	Page 277
Income taxes	Note 26	Page 282
Off–balance sheet lending-related financial instruments, guarantees and other commitments	Note 29	Page 287
Litigation	Note 31	Page 295