Roadmap
Transfers and Servicing of
Financial Assets (September 2026)
- Read the Roadmap.
- Open a PDF version of the Roadmap. (As a result of temporary system issues, certain links may not perform as expected, and formatting may be inconsistent.)
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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 2026 update contains clarifications related to (1)
transfers of crypto assets and other ASC 860 matters; (2) share-based noncash
consideration from customers (ASU 2025-07); (3) the transferee’s initial measurement
of purchased seasoned loans (ASU 2025-08); and (4) the FASB’s project on whether the
value attributable to recapture should be included in the measurement of mortgage
servicing rights, which is based on the EITF’s recommendations.
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.