65ASC 860 Transfers And Servicing
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Transfers of Financial Assets under ASC 860—Introduction
- Conditions for a Sale of a Financial Asset
- Maintaining Effective Control
- Meaning of “Participating Interest.”
- Accounting for Transfers
- Measuring Assets and Liabilities After Completion of a Transfer
- Transfers of Receivables with Recourse
- Example of Accounting for the Transfer of Receivables with Recourse
- Retained Interests
- Example: Sale of Partial Interest in Receivables
- Examples: Sale of Loans with Various Types of Retained Interests
- Servicing Assets and Liabilities
- The Nature of Servicing
- Accounting for Servicing
- Example: Sale of Receivables with Servicing Asset Retained by Transferor
- Example: Sale of Receivables with Servicing Liability Retained by Transferor
- Examples: Sale of Receivables with Servicing Asset Retained
- Example of Rights to Future Income from Serviced Assets
- Changes Resulting in Transferor Regaining Control of Financial Assets Sold
- Sales-Type and Direct Financing Lease Receivables
- Example of Sale of Interest in Lease Payments
- Example of a Securitization Deal Involving Four Classes of Securities
- Example of Revolving Period Securitizations
- Repurchase Agreements
- Example of a Repurchase Agreement
- Securities Lending Transactions
- Example: Securities Lending Transaction (30 days)
- Accounting for Collateral
- Example of Accounting for Collateral
- Transfers of Financial Assets under ASC 860—Introduction
Perspective ...
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