Basis of Presentation Basis of Presentation (Tables)

12 Months Ended

Dec. 31, 2015

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 184
Fair value option	Note 4	Page 203
Derivative instruments	Note 6	Page 208
Noninterest revenue	Note 7	Page 221
Interest income and interest expense	Note 8	Page 223
Pension and other postretirement employee benefit plans	Note 9	Page 223
Employee stock-based incentives	Note 10	Page 231
Securities	Note 12	Page 233
Securities financing activities	Note 13	Page 238
Loans	Note 14	Page 242
Allowance for credit losses	Note 15	Page 262
Variable interest entities	Note 16	Page 266
Goodwill and other intangible assets	Note 17	Page 274
Premises and equipment	Note 18	Page 278
Long-term debt	Note 21	Page 279
Income taxes	Note 26	Page 285
Off–balance sheet lending-related financial instruments, guarantees and other commitments	Note 29	Page 290
Litigation	Note 31	Page 297