# ASC 860-20-00: Transfers and Servicing — Sales of Financial Assets — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 860-20-00: 00 Status

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##### [860-20-00-1](https://asc.understandingaccounting.org/asc/860/20/#860-20-00-1)

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<table class="asc-table" frame="all" id="SL6774487-161703"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Affiliate</strong></td><td class="entry">Removed from Subtopic</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/b/#beneficial-interests" class="term" title="Rights to receive all or portions of specified cash inflows received by a trust or other entity, including, but not limited to, all of the following: Senior and subordinated shares of interest, principal, or other cash inflows to be passed-through or paid-through Premiums due to guarantors Commercial paper obligations Residual interests, whether in the form of debt or equity."><span>Beneficial Interests</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#cash" class="term" title="Consistent with common usage, cash includes not only currency on hand but demand deposits with banks or other financial institutions. Cash also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. All charges and credits to those accounts are cash receipts or payments to both the entity owning the account and the bank holding it. For example, a bank's granting of a loan by crediting the proceeds to a customer's demand deposit account is a cash payment by the bank and a cash receipt of the customer when the entry is made."><span>Cash</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#continuing-involvement" class="term" title="Any involvement with the transferred financial assets that permits the transferor to receive cash flows or other benefits that arise from the transferred financial assets or that obligates the transferor to provide additional cash flows or other assets to any party related to the transfer. For related implementation guidance, see paragraph 860-10-55-79A."><span>Continuing Involvement</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contract" class="term" title="An agreement between two or more parties that creates enforceable rights and obligations."><span>Contract</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#derivative-financial-instrument" class="term" title="A derivative instrument that is a financial instrument."><span>Derivative Financial Instrument</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-02/" class="xref">Accounting Standards Update No. 2024-02</a></td><td class="entry">03/29/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#derivative-instrument" class="term" title="Paragraphs 815-10-15-83815-10-15-84815-10-15-85815-10-15-86815-10-15-87815-10-15-88815-10-15-89815-10-15-90815-10-15-91815-10-15-92815-10-15-93815-10-15-94815-10-15-95815-10-15-96815-10-15-97815-10-15-98815-10-15-99815-10-15-100815-10-15-101815-10-15-102815-10-15-103815-10-15-104815-10-15-105815-10-15-106815-10-15-107815-10-15-108815-10-15-109815-10-15-110815-10-15-111815-10-15-112815-10-15-113815-10-15-114815-10-15-115815-10-15-116815-10-15-117815-10-15-118815-10-15-119815-10-15-120815-10-15-121815-10-15-122815-10-15-123815-10-15-124815-10-15-125815-10-15-126815-10-15-127815-10-15-128815-10-15-129815-10-15-130815-10-15-131815-10-15-132815-10-15-133815-10-15-134815-10-15-135815-10-15-136815-10-15-137815-10-15-138815-10-15-139 define the term derivative instrument."><span>Derivative Instrument</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><strong class="ph b">Financial Asset</strong> (1st def.)</td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><strong class="ph b">Financial Asset</strong> (1st def.)</td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#financial-asset" class="term" title="Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity."><span>Financial Asset</span></a> (2nd def.)</td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#financial-asset" class="term" title="Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity."><span>Financial Asset</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#financial-instrument" class="term" title="Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. All contractual rights (contractual obligations) that are financial instruments meet the definition of asset (liability) set forth in FASB Concepts Statement No. 6, Elements of Financial Statements, although some may not be recognized as assets (liabilities) in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity. (P) December 16, 2024; (N) December 16, 2025105-10-65-9Cash, evidence of an ownership interest in an entity, or a contract that both: Imposes on one entity a contractual obligation either: To deliver cash or another financial instrument to a second entity To exchange other financial instruments on potentially unfavorable terms with the second entity. Conveys to that second entity a contractual right either: To receive cash or another financial instrument from the first entity To exchange other financial instruments on potentially favorable terms with the first entity. The use of the term financial instrument in this definition is recursive (because the term financial instrument is included in it), though it is not circular. The definition requires a chain of contractual obligations that ends with the delivery of cash or an ownership interest in an entity. Any number of obligations to deliver financial instruments can be links in a chain that qualifies a particular contract as a financial instrument. Contractual rights and contractual obligations encompass both those that are conditioned on the occurrence of a specified event and those that are not. Some contractual rights (contractual obligations) that are financial instruments may not be recognized in financial statements—that is, they may be off-balance-sheet—because they fail to meet some other criterion for recognition. For some financial instruments, the right is held by or the obligation is due from (or the obligation is owed to or by) a group of entities rather than a single entity."><span>Financial Instrument</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2024-02/" class="xref">Accounting Standards Update No. 2024-02</a></td><td class="entry">03/29/2024</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease" class="term" title="A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration."><span>Lease</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease-payments" class="term" title="See paragraph 842-10-30-5 for what constitutes lease payments from the perspective of a lessee and a lessor."><span>Lease Payments</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lessee" class="term" title="An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessee</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lessor" class="term" title="An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessor</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#participating-interest" class="term" title="Paragraph 860-10-40-6A defines the term participating interest."><span>Participating Interest</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#proceeds" class="term" title="Cash, beneficial interests, servicing assets, derivative instruments, or other assets that are obtained in a transfer of financial assets, less any liabilities incurred."><span>Proceeds</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#purchased-financial-assets-with-credit-deterioration" class="term" title="Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis."><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#purchased-financial-assets-with-credit-deterioration" class="term" title="Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis."><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#repurchase-agreement" class="term" title="An agreement under which the transferor (repo party) transfers a financial asset to a transferee (repo counterparty or reverse party) in exchange for cash and concurrently agrees to reacquire that financial asset at a future date for an amount equal to the cash exchanged plus or minus a stipulated interest factor. Instead of cash, other securities or letters of credit sometimes are exchanged. Some repurchase agreements call for repurchase of financial assets that need not be identical to the financial assets transferred."><span>Repurchase Agreement</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/s/#servicing-assets" class="term" title="A contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer for performing the servicing. A servicing contract is either: Undertaken in conjunction with selling or securitizing the financial assets being serviced Purchased or assumed separately."><span>Servicing Assets</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#transferee" class="term" title="An entity that receives a financial asset, an interest in a financial asset, or a group of financial assets from a transferor."><span>Transferee</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#transferor" class="term" title="An entity that transfers a financial asset, an interest in a financial asset, or a group of financial assets that it controls to another entity."><span>Transferor</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#transferred-financial-assets" class="term" title="Transfers of any of the following: An entire financial asset A group of entire financial assets A participating interest in an entire financial asset."><span>Transferred Financial Assets</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-06/" class="xref">Accounting Standards Update No. 2014-06</a></td><td class="entry">03/14/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#transferred-financial-assets" class="term" title="Transfers of any of the following: An entire financial asset A group of entire financial assets A participating interest in an entire financial asset."><span>Transferred Financial Assets</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/u/#underlying-asset" class="term" title="An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset."><span>Underlying Asset</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-10-1" class="xref">860-20-10-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-1" class="xref">860-20-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-3" class="xref">860-20-25-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-4" class="xref">860-20-25-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-4" class="xref">860-20-25-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-5" class="xref">860-20-25-5</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-6" class="xref">860-20-25-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-6" class="xref">860-20-25-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-7" class="xref">860-20-25-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-8" class="xref">860-20-25-8 through 25-12</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-9" class="xref">860-20-25-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-2C1F3EDB-71D2-450B-AFAB-85E2A86D8723.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-05 (PDF)</a></td><td class="entry">04/12/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-25-13" class="xref">860-20-25-13</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-03/" class="xref">Accounting Standards Update No. 2020-03</a></td><td class="entry">03/09/2020</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-30-1" class="xref">860-20-30-1 through 30-3</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-30-2" class="xref">860-20-30-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-30-4" class="xref">860-20-30-4</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-35-1" class="xref">860-20-35-1 through 35-3</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-35-3" class="xref">860-20-35-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-35-5" class="xref">860-20-35-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-35-6" class="xref">860-20-35-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-35-7" class="xref">860-20-35-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-35-8" class="xref">860-20-35-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-35-9" class="xref">860-20-35-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-40-1" class="xref">860-20-40-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-40-1A" class="xref">860-20-40-1A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-01/" class="xref">Accounting Standards Update No. 2022-01</a></td><td class="entry">03/28/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-40-1A" class="xref">860-20-40-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-40-1B" class="xref">860-20-40-1B</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-01/" class="xref">Accounting Standards Update No. 2022-01</a></td><td class="entry">03/28/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-40-1B" class="xref">860-20-40-1B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-40-2" class="xref">860-20-40-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-40-3" class="xref">860-20-40-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-1" class="xref">860-20-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-2" class="xref">860-20-50-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-2A" class="xref">860-20-50-2A through 50-4</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-2A" class="xref">860-20-50-2A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-3" class="xref">860-20-50-3 through 50-5</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-4A" class="xref">860-20-50-4A through 50-4D</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-4D" class="xref">860-20-50-4D</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-5" class="xref">860-20-50-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-5" class="xref">860-20-50-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-50-6" class="xref">860-20-50-6 through 50-9</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-1" class="xref">860-20-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-1" class="xref">860-20-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-2" class="xref">860-20-55-2 through 55-15</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-16" class="xref">860-20-55-16</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-18" class="xref">860-20-55-18</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-19" class="xref">860-20-55-19</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-19" class="xref">860-20-55-19</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-24" class="xref">860-20-55-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-A9A0D53D-6B0C-4858-88D0-A1E7A970B952.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2014-07 (PDF)</a></td><td class="entry">03/17/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-24" class="xref">860-20-55-24</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-24A" class="xref">860-20-55-24A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-25" class="xref">860-20-55-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-26" class="xref">860-20-55-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-26" class="xref">860-20-55-26</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-27" class="xref">860-20-55-27</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-28" class="xref">860-20-55-28</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-29" class="xref">860-20-55-29</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-31" class="xref">860-20-55-31</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-32" class="xref">860-20-55-32</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-33" class="xref">860-20-55-33</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-38" class="xref">860-20-55-38 through 55-41</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-41" class="xref">860-20-55-41</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-43" class="xref">860-20-55-43 through 55-47</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-49" class="xref">860-20-55-49 through 55-57</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-58" class="xref">860-20-55-58</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-58" class="xref">860-20-55-58</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-59" class="xref">860-20-55-59</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-60" class="xref">860-20-55-60 through 55-82</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-83" class="xref">860-20-55-83</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-85" class="xref">860-20-55-85 through 55-88</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-89" class="xref">860-20-55-89</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-90" class="xref">860-20-55-90</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-91" class="xref">860-20-55-91</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-92" class="xref">860-20-55-92</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-93" class="xref">860-20-55-93 through 55-107</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-108" class="xref">860-20-55-108</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/860/20/#860-20-55-108" class="xref">860-20-55-108</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-11/" class="xref">Accounting Standards Update No. 2014-11</a></td><td class="entry">06/12/2014</td></tr></tbody></table>