# ASC 860-40-55: Transfers and Servicing — Transfers to Qualifying Special Purpose Entities — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/40/#55-implementation-guidance-and-illustrations)

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## ASC 860-40-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/860/40/#55-implementation-guidance-and-illustrations)

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##### [860-40-55-1](https://asc.understandingaccounting.org/asc/860/40/#860-40-55-1)

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[Paragraphs 860-40-55-1 through 55-29 superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/asc/860/40/#860-40-55-1).