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FASB Accounting Standards Codification Manual

Broad Transactions

860 Transfers and Servicing

20 Sales of Financial Assets

ASC 860-20-20 Glossary

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20 Sales of Financial Assets

ASC 860-20-20 Glossary

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Agent Beneficial Interests Cash Consolidated Affiliate Continuing Involvement Contract Derecognize Derivative Financial Instrument Derivative Instrument Financial Asset Financial Instrument Freestanding Call Option Interest-Only Strip Lease Lease Payments Lessee Lessor Participating Interest Proceeds Purchased Financial Assets with Credit Deterioration Repurchase Agreement Revolving-Period Securitizations Securitization Security Seller Servicing Assets Transfer Transferee Transferor Transferred Financial Assets Underlying Asset

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