# ASC 860-40-45: Transfers and Servicing — Transfers to Qualifying Special Purpose Entities — 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/40/#45-other-presentation-matters)

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## ASC 860-40-45: 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/860/40/#45-other-presentation-matters)

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##### [860-40-45-1](https://asc.understandingaccounting.org/asc/860/40/#860-40-45-1)

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[Paragraphs 860-40-45-1 through 45-4 superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/asc/860/40/#860-40-45-1).