# ASC 860-40-15: Transfers and Servicing — Transfers to Qualifying Special Purpose Entities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/40/#15-scope-and-scope-exceptions)

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## ASC 860-40-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/860/40/#15-scope-and-scope-exceptions)

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##### [860-40-15-1](https://asc.understandingaccounting.org/asc/860/40/#860-40-15-1)

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[Paragraphs 860-40-15-1 through 15-29 superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/asc/860/40/#860-40-15-1).