{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/860/50/#00-status","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"860","topic_title":"Transfers and Servicing","subtopic":"860-50","subtopic_title":"Servicing Assets and Liabilities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"860-50-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Beneficial InterestsAmendedAccounting Standards Update No. 2009-1612/23/2009
Consolidated AffiliateSupersededAccounting Standards Update No. 2009-1612/23/2009
Consolidated Affiliate of the TransferorAmendedAccounting Standards Update No. 2009-1612/23/2009
Contractually Specified Servicing FeesAmendedAccounting Standards Update No. 2009-1612/23/2009
Financial Asset (2nd def.)AmendedAccounting Standards Update No. 2016-1912/14/2016
Financial AssetAddedAccounting Standards Update No. 2009-1612/23/2009
Guaranteed Mortgage SecuritizationSupersededAccounting Standards Update No. 2009-1612/23/2009
TransfereeAmendedAccounting Standards Update No. 2009-1612/23/2009
TransferorAmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-05-3AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-05-4AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-15-3AmendedAccounting Standards Update No. 2016-1912/14/2016
860-50-25-1AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-25-2AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-25-4AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-25-7AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-25-9AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-25-10AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-30-1AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-30-5SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-30-6AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-30-7AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-30-8SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-30-9SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-35-8AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-35-15SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-35-16SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-40-6AmendedAccounting Standards Update No. 2016-1912/14/2016
860-50-50-1AmendedMaintenance Update No. 2025-05 (PDF)06/20/2025
860-50-50-1 through 50-5
AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-50-2 through 50-5
AmendedAccounting Standards Update No. 2025-1112/08/2025
860-50-50-2AmendedAccounting Standards Update No. 2014-0905/28/2014
860-50-50-3AmendedMaintenance Update 2020-18 (PDF)11/25/2020
860-50-50-4AmendedMaintenance Update 2018-02 (PDF)02/02/2018
860-50-50-5AmendedMaintenance Update 2014-20 (PDF)09/29/2014
860-50-50-6 through 50-9SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-55-1SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-55-2SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-55-3 through 55-7
AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-55-9SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-55-10AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-55-11AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-55-12 through 55-19SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-55-20 through 55-22
AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-55-23SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-55-24SupersededAccounting Standards Update No. 2009-1612/23/2009
860-50-55-26AmendedAccounting Standards Update No. 2009-1612/23/2009
860-50-55-27SupersededAccounting Standards Update No. 2009-1612/23/2009
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