Roadmap
Transfers and Servicing of
Financial Assets (April 2024)
- Read the Roadmap.
- Open a PDF version of the Roadmap.
- A DART subscription is required for downloading, copying, or printing the Roadmap. Clients who are not DART subscribers may request a PDF version of the Roadmap from their engagement teams.
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.
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.