Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Other Significant Accounting Policies

The following table identifies our other significant accounting policies and the note and page where a detailed description of each policy can be found:

Fair Value	Note	2	Page	134
Investment Securities	Note	3	Page	140
Loans and Allowance for Credit Losses	Note	4	Page	146
Goodwill and Other Intangible Assets	Note	5	Page	151
Derivative Financial Instruments	Note	10	Page	155
Offsetting Arrangements	Note	11	Page	159
Contingencies	Note	13	Page	163
Variable Interest Entities	Note	14	Page	165
Equity-Based Compensation	Note	18	Page	171
Income Taxes	Note	22	Page	175
Earnings Per Common Share	Note	23	Page	177
Revenue from Contracts with Customers	Note	25	Page	179

New Accounting Standards Issued But Not Yet Adopted

Standard	Description	Effective Date	Effects on the financial statements or other significant matters
ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures	The amendments related to the rate reconciliation and income taxes paid disclosures and require disclosures of (1) consistent categories and greater disaggregation of information in the rate reconciliation and (2) income taxes paid disaggregated by jurisdiction. Additional amendments require (1) disclosures of pretax income (or loss) and income tax expense (or benefit) to be consistent with U.S. Securities and Exchange Commission regulations, and (2) remove disclosures that no longer are considered cost beneficial or relevant.	Annual reporting for period ending December 31, 2025	We are currently evaluating the disclosure impact of the new standard.
ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures	The amendments enhance segment reporting by expanding the breadth and frequency of segment disclosures, including disclosure of (1) significant segment expenses, (2) other segment items, (3) the chief operating decision maker’s title and position and (4) how the chief operating decision maker uses the reported information to assess segment performance and how to allocate resources. The amendments also require these disclosures to be included in interim reporting.	Annual reporting for period ending December 31, 2024 and for interim reporting in 2025	We are currently evaluating the disclosure impact of the new standard.