Roadmap
Transfers and Servicing of
Financial Assets (May 2025)
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- Open a PDF version of the Roadmap.
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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. The 2025 update contains minor clarifications related to
the accounting for transfers of collateral as well as additional considerations
related to certain digital assets that could represent financial assets and
therefore could be subject to the guidance in ASC 860.
Also available is the latest edition of
On the Radar, a
high-level summary of emerging issues and trends related to
the accounting and financial reporting topics addressed in
the Roadmap.
Be sure to check out other titles in
Deloitte’s Roadmap
series, our comprehensive, easy-to-understand collection of
accounting guides on selected topics of broad interest to the financial reporting
community.