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.
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