Response to the FASB Exposure Draft "Accounting for Mortgage Servicing Rights, and Excess Servicing Rights and for Securitization of Mortgage Loans"
本文是美国会计协会对FASB关于抵押贷款服务权和证券化会计处理征求意见稿的回应，涉及成本分配、减值计量及初始确认等问题。
Abstract Focuses on the response by the American Accounting Association to the Financial Accounting Standards Board's Exposure Draft, Accounting for Mortgage Servicing Rights and Securitization of Mortgage Loans. Cost allocations on the relative fair values; Measurement of impairment; Recognition of mortgage servicing rights at initial adoption of the statement.