Accounting Research Tool
9XX Financial Services

ASC 948 Financial Services—Mortgage Banking

ASC 948 Financial Services — Mortgage Banking

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ASC 948 notes the following:
The Financial Services — Mortgage Banking Topic establishes accounting and reporting standards for mortgage banking entities and entities that engage in certain mortgage banking activities. This Topic includes the following Subtopics:
  1. Overall
  2. Receivables
  3. Other Assets and Deferred Costs
  4. Subparagraph superseded by Accounting Standards Update No. 2014-09
  5. Other Expenses.