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U.S. GAAP Codification of Accounting Standards |
| U.S. GAAP Codification | IFRS International Standards | Accounting Standards, ASC |
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U.S. GAAP
Codification of Accounting Standards |
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Codification Topic 860 Transfers and Servicing |
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Subtopics of Codification Topic 860 860-10 Overall 860-20 Sales of Financial Assets 860-30 Secured borrowing and collateral 860-40 Transfers to qualifying special purpose entities 860-50 Servicing assets and liabilities |
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Accounting Terms of Codification Topic 860-10 Affiliate Agent Attached call option Beneficial interests Cleanup call option Collateral Consolidated affiliate Consolidated affiliate of the transfer Continuing involvement Controlled amortization method Derecognize Dollar-roll repurchase agreement Embedded call option Equitable right of redemption Financial Asset Financial liability Fixed participation method Floating participation method Freestanding call option Government national mortgage association rolls Liquidation Loan participation Loan syndication Nonpublic entity Preset participation method Publicly traded entity Qualifying special-purpose entity Recourse Repurchase agreement Repurchase financing Revolving-period securitizations Securitization Seller Transfer Transferee Transferor Undivided interest Unilateral ability |
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Accounting Terms of Codification Topic 860-20 Derivative financial instrument Financial instrument Interest-only strip Proceeds Security |
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Accounting Terms of Codification Topic 860-30 Security interest |
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Accounting Terms of Codification Topic 860-40 Commingling Condominium structure Guaranteed mortgage securitization |
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Accounting Terms of Codification Topic 860-50 Adequate compensation Benefits of servicing Contractually specified servicing fees Protection provisions Servicing assets Servicing liabilities |
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