Recapture of Residential Mortgage Servicing Rights (BDO Comment Letter)
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On September 23, 2026, FASB invited stakeholders to comment on its Exposure Draft for addressing whether the value attributable to recapture of mortgage servicing rights (MSR) is included in when measuring an MSR.
In our comment letter, BDO supports the Board’s proposal to include the effects of the recapture as part of the measurement of a residential MSR.