Status of Technical Bulletin No. 87-3

Accounting for Mortgage Servicing Fees and Rights


Issued: December 1987

Effective Date:
For transactions entered into on or after December 31, 1987

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)

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