The Financial Accounting Standards Board’s proposed changes to rules on transferring financial assets under Statement of Financial Accounting Standard 140 are drawing heavy flak from mortgage bankers and other secondary mortgage market players. The rule’s exposure draft comment period ended on Oct. 10 and FASB, so far, has heard intense opposition from the mortgage banking industry, securities industry, large and small banks, state banking associations, Freddie Mac, and at least one Federal Home Loan…