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65, Accounting for Certain Mortgage Servicing Activities, to eliminate the distinction between purchased and originated mortgage servicing rights and to require mortgage servicers to recognize all rights to service loans for others as assets. 65, which did not permit recognition of originated mortgage servicing rights as an asset. FASB would be adding the project to its agenda, he added, "if we didn't plan to require companies to record originated mortgage servicing rights as an asset," but he noted significant issues need to be resolved. |
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