Transfers and servicing of financial assets

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Accounting guide , PwC US

Transfers and servicing guide discusses the accounting related to financial assets, including securitizations, repurchase agreements, and other transactions.

This guide was fully updated in September 2020.

The Transfers and servicing guide addresses the principal guidance on transactions contained in ASC 860, Transfers and Servicing. The guide covers the process of determining whether transfers of financial assets are a sale or a secured borrowing. Additionally, the guide addresses the accounting for the servicing of financial assets.

Downloading the guide onto an iPad

  1. Click on the button below to open the document:
    Transfers and servicing of financial assets
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the “Copy to iBooks” option.
  4. The guide will then be saved to your iBooks app for future access.

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John Bishop

John Bishop

Partner, National Professional Services Group, PwC US

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