# ASC 860-40-25: Transfers and Servicing — Transfers to Qualifying Special Purpose Entities — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/40/#25-recognition)

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## ASC 860-40-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/860/40/#25-recognition)

SEC content: no

##### [860-40-25-1](https://asc.understandingaccounting.org/asc/860/40/#860-40-25-1)

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[Paragraphs 860-40-25-1 through 25-3 superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/asc/860/40/#860-40-25-1).