# ASC 325-40-55: Investments—Other — Beneficial Interests in Securitized Financial Assets — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/40/#55-implementation-guidance-and-illustrations)

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## ASC 325-40-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/325/40/#55-implementation-guidance-and-illustrations)

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#### Implementation Guidance

##### [325-40-55-1](https://asc.understandingaccounting.org/asc/325/40/#325-40-55-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [325-40-55-2](https://asc.understandingaccounting.org/asc/325/40/#325-40-55-2)

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[Paragraphs 325-40-55-2 through 55-25 superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/asc/325/40/#325-40-55-2).