Transfers of Financial Assets A transfer of financial assets  Accounted for as a sale  To the extent that consideration other than beneficial intere
{"Image DocumentName": "Transfers of Financial Assets", "Image ImageDescription": "A transfer of financial assets. Accounted for as a sale. To the extent that consideration other than beneficial interests in the transferred asset is received in exchange. Liabilities and derivatives incurred in a transfer of financial assets. Initially measured at their fair market values. Servicing assets and liabilities. Measured by amortization over the period of servicing income or loss. Assessment for asset impairment or increased obligation based on their fair market values. Liabilities are derecognized. Only when repaid or when the debtor is legally relieved of the obligation. In-substance defeasance is not permitted.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}