EITF Holds March 12 Meeting

At its March 12, 2026, meeting, the EITF suggested that the FASB add to its technical agenda a project clarifying how recapture should be considered in the accounting for mortgage servicing rights (MSRs). Among other recommendations, the Task Force voted 9 to 1 that “an MSR be treated as a single unit of account and, therefore, that the fair value measurement of an MSR include the effects of recapture.”

The next EITF meeting is scheduled for June 23, 2026. For more information about the March 12 EITF meeting, see the meeting summary on the FASB’s Web site.