Financial Services — Mortgage Banking
Overall
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- Subparagraph superseded by Accounting Standards Update No. 2014-09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.