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Roadmap: Transfers and Servicing of Financial Assets (2021)

Published on: 05 Apr 2021

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.

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