# ASC 860-30-10: Transfers and Servicing — Secured Borrowing and Collateral — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/30/#10-objectives)

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## ASC 860-30-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/860/30/#10-objectives)

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##### [860-30-10-1](https://asc.understandingaccounting.org/asc/860/30/#860-30-10-1)

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[Paragraph superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/updates/asu-2009-16/).