ASC 860 (Transfers and Servicing)
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:Not-for-Profit_Entities
gptkb:Public_Companies Private Companies |
| gptkbp:focusesOn |
Servicing of Financial Assets
Transfers of Financial Assets |
| gptkbp:formerName |
FAS 140
|
| gptkbp:guidanceSystem |
gptkb:Collateral
Repurchase Agreements Accounting for Servicing Rights and Obligations Accounting for Transfers of Financial Assets Derecognition of Financial Assets Securitizations |
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 860 (Transfers and Servicing)
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:partOf |
gptkb:FASB_Accounting_Standards_Codification
|
| gptkbp:publicLawNumber |
860
|
| gptkbp:relatedTo |
gptkb:GAAP
Financial Reporting |
| gptkbp:startDate |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:ASC_815
|
| gptkbp:bfsLayer |
7
|