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Determining whether a transfer of financial assets or servicing rights qualifies as a sale for financial reporting purposes can be time-consuming and complex. An entity must consider both the form and substance of the transfer. As part of such an analysis, the entity would evaluate relevant legal and accounting rules and interpretations and generally must consult legal experts. The outcome of this

This Heads Up discusses FASB Accounting Standards Update No. 2025-04, Clarifications to Share-Based Consideration Payable to a Customer, which clarifies the guidance in ASC 606 and ASC 718 on the accounting for share-based payment awards that are granted by an entity as consideration payable to its customer. The ASU is intended to reduce diversity in practice and improve existing guidance, primari

This Roadmap provides an overview of the FASB’s authoritative guidance, as well as our insights and interpretations, on (1) the transferor’s and transferee’s accounting for a transfer of financial assets or servicing rights and (2) the servicer’s accounting for a right or obligation to service financial assets.

This issue explores how finance leaders of companies and private equity firms can approach dealmaking with a balance of caution and opportunism.