Our new in-depth guide explains how to account for transfers of financial assets, using Q&As and examples to address common questions and transactions we see in practice.
- All entities with transfers of financial assets
- Uses a step-by-step approach for determining whether to account for a transfer of a financial asset as a sale or secured borrowing.
- Provides guidance about accounting for sales and secured borrowings.
- Provides guidance about accounting for servicing rights, including whether to account for a transfer of a servicing right as a sale.
- Sale criteria: Overview
- Sale criterion: Legal isolation
- Sale criterion: Actual control
- Sale criterion: Effective control
- Secured borrowings
- Special topics
- Servicing assets and liabilities