# ASC 860-40-00: Transfers and Servicing — Transfers to Qualifying Special Purpose Entities — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/860/40/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T02:07:38.248Z to 2026-09-10T02:07:38.248Z Record version: sha256:3cf5330f486de03b54b1994d315d2efe1ebc54f2015cfea392bd29b1a1ff1ec8 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 860-40-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/860/40/#00-status) SEC content: no ##### [860-40-00-1](https://asc.understandingaccounting.org/asc/860/40/#860-40-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:07:38.248Z to 2026-09-10T02:07:38.248Z Record version: sha256:2c15fa23eb47a4ff4c7f9fd19f91add3ab7b6e3a6b3a27ebb012a63c3b6bee28 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
AffiliateRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
AgentRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
Beneficial InterestsRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
ComminglingSupersededAccounting Standards Update No. 2009-1612/23/2009
Condominium StructureSupersededAccounting Standards Update No. 2009-1612/23/2009
Consolidated AffiliateSupersededAccounting Standards Update No. 2009-1612/23/2009
Consolidated Affiliate of the TransferorAmendedAccounting Standards Update No. 2009-1612/23/2009
Derivative Financial InstrumentRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
Embedded Call OptionRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
Financial AssetRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
Guaranteed Mortgage SecuritizationSupersededAccounting Standards Update No. 2009-1612/23/2009
Qualifying Special-Purpose EntitySupersededAccounting Standards Update No. 2009-1612/23/2009
SecuritizationRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
TransferRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
TransfereeRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
TransferorRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
Unilateral AbilityRemoved from SubtopicAccounting Standards Update No. 2009-1612/23/2009
860-40-05-1 through 05-4SupersededAccounting Standards Update No. 2009-1612/23/2009
860-40-05-6SupersededAccounting Standards Update No. 2009-1612/23/2009
860-40-10-1SupersededAccounting Standards Update No. 2009-1612/23/2009
860-40-15-1 through 15-29SupersededAccounting Standards Update No. 2009-1612/23/2009
860-40-25-1 through 25-3SupersededAccounting Standards Update No. 2009-1612/23/2009
860-40-40-1 through 40-11SupersededAccounting Standards Update No. 2009-1612/23/2009
860-40-45-1 through 45-4SupersededAccounting Standards Update No. 2009-1612/23/2009
860-40-55-1 through 55-29SupersededAccounting Standards Update No. 2009-1612/23/2009