Conference on Credit Unions 2018

CU1821 - Accounting and Financial Considerations for Mortgage Banking Operations

Oct 24, 2018 11:10am ‐ Oct 24, 2018 12:25pm


Many credit unions have, or are contemplating, mortgage banking activities. We will provide an overview of accounting and financial considerations for mortgage banking operations from rate lock to servicing.

  • Understand the accounting implications of mortgage banking operations, including interest rate lock commitments, forward sale commitments, and loans-held-for-sale.
  • Understand accounting for mortgage servicing.


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