{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/30/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"310","topic_title":"Receivables","subtopic":"310-30","subtopic_title":"Loans and Debt Securities Acquired with Deteriorated Credit Quality","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-30-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:677d4bab47f84c6f784f07fbc2f0da92f45eaa4069166a2541e69f24b9eff476","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05abe7d05418063ace1e7e34d03b22c28769491098cecc468e3bbef4983b3fcf","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7704a62f068f115e1ef0c27d9d479c3826395ed92b1e275a15361e9b1e0e8921","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-4","para":"15-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b1092f37a9d3f15d2d9bb1464db194606ea458382e50250f2db742df2a0fe3de","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-5","para":"15-5","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d328526d7599e7827dc8f70b3692ebb584eb79fbbad3b3bd3c1a127283f41f2c","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-6","para":"15-6","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f54772362253c736f4b7c0ba1f311d13ff18a07603e20412347b3a07a4a0ac0d","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-7","para":"15-7","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbd2fab4af6549597400a8122fd5b16818bd5b519e631f3f82f18dc658f399f8","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-8","para":"15-8","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12a66f6dda0ff66d5f58f9a40eaa81ccec0dd77f74a3d8a85f35b49d0824195f","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-9","para":"15-9","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9a75e124163d7dfa6521edc80fc18081cf85bc42fd555632f721026cdb0f17a4","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},{"citation":"310-30-15-10","para":"15-10","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-13</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-13.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bd895ec7a713363a6b6dc29b0d12f90414aa87b302568366df263c2ab54e8149","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:59dddc0dad56caa8166c4233f69c627422e935370082354697aa9ab50002c61d","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e56c041a4e17f6ae361646d1d8fdac0504baaf3f6e0be901acdb85f307c8377","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e56c041a4e17f6ae361646d1d8fdac0504baaf3f6e0be901acdb85f307c8377","downloaded_from":"2026-09-09T23:26:28.199Z","last_downloaded_at":"2026-09-09T23:26:28.199Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481906","source_sha256":"6b4bd6dbc7ca729339d5a1f9663d9fb35a5a4042d9194eef0489fa583ae47849"}}