ASC 948 Financial Services—Mortgage Banking

ASC 948 Financial Services — Mortgage Banking

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US GAAP

10 Overall 310 Receivables 340 Other Assets and Deferred Costs 605 Revenue Recognition 720 Other Expenses 810 Consolidation

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:

Overall
Receivables
Other Assets and Deferred Costs
Subparagraph superseded by Accounting Standards Update No. 2014-09
Other Expenses.