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FASB
Statements
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FASB 140
2000
Transfers and Servicing of Financial Assets and Extinguishments of Liabilities
- Replaced FASB 125; Superseded FASB 76, 77 and 122
- FASB summary
- FASB status
- Special rule for "qualifying special purpose entities"
(QSPEs)
- QSPE is unconsolidated, if strict limits on
activities are met
FASB 155
2006
Accounting for Certain Hybrid Financial Instruments
FASB 156
2006
Accounting for Servicing of Financial Assets
Proposed
FASB Amendments
Proposed
FASB Amendment 2003
FASB
Staff Positions (FSPs)
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SEC FAQs
SEC_CODE_REF_0090001192884
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Accounting
FAQs Mar 2001
Current
accounting issues Aug 2001
- Topic II.E Transfers and servicing of financial assets
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Archive
Related Topics
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