Roadmap
Transfers and Servicing of
Financial Assets (April 2021)
- Download the PDF version (available without subscription; not updated after issuance).
- View the active version (subscription required; updated as warranted). For subscribers, links to substantive changes made to the Roadmap since its issuance, if any, will be provided below.
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 2021 edition of this publication contains several new
discussions although the changes from the 2020 edition are not significant. Further,
the 2021 edition includes On the Radar, a new
section that briefly summarizes 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.