65ASC 860 Transfers And Servicing

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

Perspective ...

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