<p>This course will be an overview of:</p> <ul> <li>ASC 860 and the guidance related to transfers and servicing of financial assets</li> <li>What qualifies as a transfer of a financial asset</li> <li>Control criteria for transfers of financial assets</li> <li>How to account for sales-type transfers and finance-type transfers</li> <li>What is meant by servicing of financial assets</li> <li>Disclosure requirements of ASC 860.</li> </ul>