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.