Congressional Research Service Reports - 908 Matching Results

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Accounting and Management Problems at Freddie Mac

Description: This report summarizes the extent of accounting and management problems at Freddie Mac. The report highlights the issues of selecting policies to report constant earnings, and undertaking certain transactions for the sake of creating a facade of reported earnings. Finally, the report discusses the consequences of these problems by stating that many of the Freddie Mac's executives have been replaced, fines were issued, and a lawsuit occurred.
Date: November 15, 2005
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Accounting Problems at Fannie Mae

Description: On September 22, 2004, the Office of Federal Housing Enterprise Supervision (OFHEO) made public a report that was highly critical of accounting methods at Fannie Mae, the government-sponsored enterprise that plays a leading role in the secondary mortgage market. OFHEO charged Fannie Mae with not following generally accepted accounting practices in two critical areas: (1) amortization of discounts, premiums, and fees involved in the purchase of home mortgages and (2) accounting for financial der… more
Date: November 15, 2005
Creator: Jickling, Mark
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Stock Options: The Accounting Issue and Its Consequences

Description: The Financial Accounting Standards Board (FASB) has issued a long-anticipated rule that stock options must be recognized as an expense on corporation income statements. The previous accounting rule permitted but did not require recognition; corporations that elected to omit the cost of options, as most did, have been able to report higher earnings. This report examines the debate surrounding the issue and discusses the potential consequences.
Date: November 15, 2005
Creator: Lyke, Bob & Shorter, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Agricultural Credit: Institutions and Issues

Description: The federal government has a long history of providing credit assistance to farmers by issuing direct loans and guarantees, and creating rural lending institutions. These institutions include the Farm Credit System (FCS), which is a network of borrower-owned lending institutions operating as a government-sponsored enterprise, and the Farm Service Agency (FSA) of the U.S. Department of Agriculture (USDA), which makes or guarantees loans to farmers who cannot qualify at other lenders. When loans … more
Date: November 23, 2005
Creator: Monke, Jim
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Costs and Benefits of Clear Skies: EPA's Analysis of Multi-Pollutant Clean Air Bills

Description: This report examines EPA's analysis and adjusts some of its assumptions to reflect current regulations. The most important adjustment is the choice of baseline. The agency’s analysis assumes as a baseline that, in the absence of new federal legislation, EPA and the states will take no additional action to control SO2, NOx, Hg, or CO2 emissions beyond those actions finalized by mid-2004. This baseline is put forth despite three rules recently promulgated by EPA that limit SO2, NOx, and Hg emissi… more
Date: November 23, 2005
Creator: McCarthy, James E. & Parker, Larry
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Farm Credit System

Description: This report discusses the Farm Credit System (FCS) is a nationwide financial cooperative that lends to agricultural producers, rural homeowners, certain agriculture-related businesses, and agricultural, aquatic, and public utility cooperatives. Established by the Federal Farm Loan Act in 1916 as a government-sponsored enterprise (GSE), it has a statutory mandate to serve agriculture and related enterprises.
Date: November 23, 2005
Creator: Monke, Jim
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Foreign Holdings of Federal Debt

Description: This report presents current data on estimated ownership of United States Treasury securities and major holders of federal debt by country.
Date: November 23, 2005
Creator: Murray, Justin & Labonte, Marc
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Strategic Petroleum Reserve

Description: This report includes information regarding strategic petroleum reserve. Background and analysis, purchases of crude oil, and drawdown of the reserve are among topics discussed in this report.
Date: November 25, 2005
Creator: Bamberger, Robert
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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China's Currency: Brief Overview of U.S. Opinions

Description: Many are concerned that China’s currency is undervalued and that this injures the U.S. economy. The Chinese authorities say they are not manipulating their currency and they want to move as soon as possible to a market-based yuan. A new exchange rate procedure was announced in July 2005 but has not resulted in meaningful changes in the yuan’s international value. This report reviews the issues and discusses alternative approaches the United States might take to encourage more rapid reform.
Date: November 29, 2005
Creator: Sanford, Jonathan E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Credit Card Minimum Payments

Description: Recently, credit card issuers began adjusting their minimum payment formulas, raising the amount of the required monthly payment. Congress has focused on the need to increase consumer awareness of the financial jeopardy that can result from paying only the required minimum. This report provides an overview of the issues and congressional action. It will be updated as events warrant.
Date: December 21, 2005
Creator: Smale, Pauline
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tobacco Quota Buyout

Description: Report on the termination of U.S. tobacco farm price supports and the ripple effects of this decision, including payments to quota holders, producers, lump sum payments, imports, and more.
Date: December 31, 2005
Creator: Womach, Jasper
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Plan Colombia: A Progress Report

Description: Report on Plan Colombia, a plan "to end Colombia's long armed conflict, eliminate drug trafficking, and promote economic and social development" (p. i).
Date: January 11, 2006
Creator: Veillette, Connie
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Banking and Securities Regulation and Agency Enforcement Authorities

Description: The federal bank regulatory agencies — the Office of the Comptroller of the Currency, the Federal Deposit Insurance Corporation, the Board of Governors of the Federal Reserve System, and the Office of Thrift Supervision — have extensive authority to enforce various legal and regulatory standards with respect to the banking institutions that they supervise. Similarly, the Securities and Exchange Commission (SEC) has a wide range of tools to enforce the securities laws. This report provides a bri… more
Date: January 17, 2006
Creator: Jackson, William D.; Jickling, Mark; Shorter, Gary; Murphy, M. Maureen & Seitzinger, Michael V.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Health Insurance: A Primer

Description: This report provides information related to health insurance. The content includes what it is, why is it needed, health insurance regulation, and how are private health benefits delivered and financed.
Date: January 17, 2006
Creator: Fernandez, Bernadette
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Administration of Federal Student Loan Programs: Background and Provisions

Description: This report discusses the history and current status of federal student loan programs. Specifically, the report focuses on the Federal Family Education Loan (FFEL) and the William D. Ford Direct Loan (DL). Moreover, the report highlights differences in the two programs such as that the FFEL is financed by private lenders, while the DL is financed by the federal government.
Date: January 26, 2006
Creator: Stoll, Adam
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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FEMA's Flood Hazard Map Modernization Initiative

Description: This report discusses the the National Flood Insurance Program (NFIP), which required the Flood Insurance Administration in the Department of Housing and Urban Development to produce countywide “Flood Insurance Rate Maps,” or FIRMs, to set federal flood insurance premiums based on flood risk.
Date: February 3, 2006
Creator: Morrissey, Wayne A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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