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Roadmap Series

Transfers and Servicing of Financial Assets

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Roadmap
Transfers and Servicing of Financial Assets (May 2022)

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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 2022 edition of this publication contains several new discussions although the changes from the 2021 edition are not significant.
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.