# ASC 310-30-05: Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/30/#05-overview-and-background)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z

Record version: sha256:085abeaaf70abe1152c348172afcc33f65ddf4576fa08d7340a857820aed4aa2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-30-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/310/30/#05-overview-and-background)

SEC content: no

##### [310-30-05-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-05-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z

Record version: sha256:416445143416c63818c283ad099b4588076b191b072b4fd2ffaa38b0f956ce8e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-30-05-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-05-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z

Record version: sha256:fb15ce008b407f1f58a0af203694cf4dc15221724859377d9b3ef0ac6dbc91a4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-30-05-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-05-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:26:25.419Z to 2026-09-09T23:26:25.419Z

Record version: sha256:c280910d0cae887c223f7c70726399c81722c50af4490f868825391b82215f4f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).