ASC 860 Transfers and Servicing
E1330311
UNEXPLORED
ASC 860 Transfers and Servicing is a U.S. GAAP accounting standard that provides guidance on the recognition, derecognition, and measurement of financial assets and liabilities involved in transfers, securitizations, and servicing arrangements.
All labels observed (1)
| Label | Occurrences |
|---|---|
| ASC 860 Transfers and Servicing canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T18566962 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC 860 Transfers and Servicing Context triple: [ASC 810 Consolidation, interactsWith, ASC 860 Transfers and Servicing]
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A.
ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
-
B.
ASC 810 Consolidation
ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.
-
C.
ASC 360 Property, Plant, and Equipment
ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
-
D.
ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
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E.
Cross‑Servicing Program
The Cross‑Servicing Program is a federal debt collection initiative that centralizes and manages delinquent debts owed to U.S. government agencies to improve recovery and compliance.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: ASC 860 Transfers and Servicing Target entity description: ASC 860 Transfers and Servicing is a U.S. GAAP accounting standard that provides guidance on the recognition, derecognition, and measurement of financial assets and liabilities involved in transfers, securitizations, and servicing arrangements.
-
A.
ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
-
B.
ASC 810 Consolidation
ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.
-
C.
ASC 360 Property, Plant, and Equipment
ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
-
D.
ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
-
E.
Cross‑Servicing Program
The Cross‑Servicing Program is a federal debt collection initiative that centralizes and manages delinquent debts owed to U.S. government agencies to improve recovery and compliance.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.