U.S. GAAP Codification of Accounting Standards

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U.S. GAAP Codification of Accounting Standards
Codification Topic 860: Transfers and Servicing


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   Codification Topic 860
   Transfers and Servicing
 
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
 
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
 
Accounting Terms of Codification Topic 860-20
 
   Derivative financial instrument
   Financial instrument
   Interest-only strip
   Proceeds
   Security
 
Accounting Terms of Codification Topic 860-30
 
   Security interest
 
Accounting Terms of Codification Topic 860-40
 
   Commingling
   Condominium structure
   Guaranteed mortgage securitization
 
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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   Other Topics at the Codification 800 
Accounting Standards Codification, ASC, Overview
 
ASC Codification Topic 805: Business Combinations
ASC Codification Topic 808: Collaborative Arrangements
 
ASC Codification Topic 810: Consolidation
ASC Codification Topic 815: Derivatives and Hedging
 
ASC Codification Topic 820: Fair Value Measurements and Disclosures
ASC Codification Topic 825: Financial Instruments
 
ASC Codification Topic 830: Foreign Currency Matters
ASC Codification Topic 835: Interest
 
ASC Codification Topic 840: Leases
ASC Codification Topic 845: Nonmonetary Transactions
 
ASC Codification Topic 850: Related Party Disclosures
ASC Codification Topic 852: Reorganizations
ASC Codification Topic 855: Subsequent Events
 
ASC Codification Topic 860: Transfers and Servicing


   U.S. GAAP Codification of Accounting Standards
Accounting Standards Codification, ASC, Overview
ASC Codification 200: Presentation
ASC Codification 300: Assets
ASC Codification 400: Liabilities
ASC Codification 500: Equity
ASC Codification 600: Revenue
ASC Codification 700: Expenses
ASC Codification 800: Broad Transactions
ASC Codification 900: Industry

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