Status of Technical Bulletin No. 87-3
Status of Technical Bulletin No. 87-3
Accounting for Mortgage Servicing Fees and Rights
Status
Issued: December 1987
- Effective Date:
- For transactions entered into on or after December 31, 1987
- Affects:
- No other pronouncements
- Affected by:
- Paragraphs 1 through 7 deleted by FAS 125, paragraph 242(a), and FAS 140 paragraph 363(a)
- Paragraph 9 replaced by FAS 122, paragraph 4; FAS 125, paragraph 242(b); and FAS 140 paragraph 363(b); and amended by FAS 156, paragraph 6(a), and FAS 166, paragraph B8
- Paragraph 10 amended by FAS 156, paragraph 6(b)
- Issues Discussed by FASB Emerging Issues Task Force (EITF)
- Affects:
- Resolves EITF Issue No. 85-26
- Interpreted by:
- No EITF Issues
- Related Issue:
- EITF Issue No. 87-34
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides