# ASC 860-40-10: Transfers and Servicing — Transfers to Qualifying Special Purpose Entities — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/40/#10-objectives)

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## ASC 860-40-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/860/40/#10-objectives)

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##### [860-40-10-1](https://asc.understandingaccounting.org/asc/860/40/#860-40-10-1)

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[Paragraph superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/updates/asu-2009-16/).