{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/860/40/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"860","topic_title":"Transfers and Servicing","subtopic":"860-40","subtopic_title":"Transfers to Qualifying Special Purpose Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"860-40-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
Paragraph Action Accounting Standards Update Date
Affiliate Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Agent Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Beneficial Interests Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Commingling Superseded Accounting Standards Update No. 2009-16 12/23/2009
Condominium Structure Superseded Accounting Standards Update No. 2009-16 12/23/2009
Consolidated Affiliate Superseded Accounting Standards Update No. 2009-16 12/23/2009
Consolidated Affiliate of the Transferor Amended Accounting Standards Update No. 2009-16 12/23/2009
Derivative Financial Instrument Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Embedded Call Option Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Financial Asset Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Guaranteed Mortgage Securitization Superseded Accounting Standards Update No. 2009-16 12/23/2009
Qualifying Special-Purpose Entity Superseded Accounting Standards Update No. 2009-16 12/23/2009
Securitization Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Transfer Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Transferee Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Transferor Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
Unilateral Ability Removed from Subtopic Accounting Standards Update No. 2009-16 12/23/2009
860-40-05-1 through 05-4 Superseded Accounting Standards Update No. 2009-16 12/23/2009
860-40-05-6 Superseded Accounting Standards Update No. 2009-16 12/23/2009
860-40-10-1 Superseded Accounting Standards Update No. 2009-16 12/23/2009
860-40-15-1 through 15-29 Superseded Accounting Standards Update No. 2009-16 12/23/2009
860-40-25-1 through 25-3 Superseded Accounting Standards Update No. 2009-16 12/23/2009
860-40-40-1 through 40-11 Superseded Accounting Standards Update No. 2009-16 12/23/2009
860-40-45-1 through 45-4 Superseded Accounting Standards Update No. 2009-16 12/23/2009
860-40-55-1 through 55-29 Superseded Accounting Standards Update No. 2009-16 12/23/2009
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