Roadmap: Transfers and Servicing of Financial Assets (2023)
Published on:
12 May 2023
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 Roadmap is available on the Deloitte Accounting Research Tool Web site.