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Response to the FASB Exposure Draft "Accounting for Mortgage Servicing Rights, and Excess Servicing Rights and for the Securitization of Mortgage Loans"
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Response to the FASB Exposure Draft "Accounting for Mortgage Servicing Rights, and Excess Servicing Rights and for the Securitization of Mortgage Loans"

Mary E Barth, Daniel W Collins, John A Elliott, John W Gribble, Wayne R Landsman, Stephen H Penman, John T. Smith, Ray G Stephens and Terry D Warfield
Accounting horizons, Vol.9(2), pp.77-79
06/01/1995

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Abstract

The Financial Accounting Standards Commitee of the American Accounting Association is charged with responding to the documents issued by standard-setters relating to financial reporting. A summary of the Committee's response to the FASB Exposure Draft "Accounting for Mortgage Servicing Rights, and Excess Servicing Rights and for the Securitization of Mortgage Loans" is presented.
Accounting procedures Committees Fair value FASB exposure drafts Financial statements Loans Loss recognition Mark to market accounting Mortgage servicing Securitization

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