A Roadmap to the Accounting for Transfers and Servicing of Financial Assets
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PDF version (available without subscription; not updated after
issuance).
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.
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.