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.

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