Transfers and Servicing of Financial Assets (ASC 860)

$29.00

This course covers ASC 860, which is the guidance related to transfers and servicing of financial assets. Specifically, the course will cover what qualifies as a transfer of a financial asset, control criteria for transfers of financial assets, how to account for sales-type transfers and finance-type transfers, what is meant by servicing of financial assets, and the disclosure requirements of ASC 860.