Deloitte's Roadmap: Transfers and Servicing of Financial Assets

Transfers and Servicing of Financial Assets

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.

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Preface On the Radar Contacts Chapter 1 — Overview Chapter 2 — Scope Chapter 3 — Accounting for Transfers of Financial Assets Chapter 4 — Sale Accounting Chapter 5 — Secured Borrowing Accounting Chapter 6 — Servicing Assets and Liabilities Chapter 7 — Comparison of U.S. GAAP and IFRS Accounting Standards Appendix A — Glossary of Selected Terms Appendix B — Titles of Standards and Other Literature Appendix C — Abbreviations Appendix D — Roadmap Updates for 2024