# ASC 310-30-25: Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/30/#25-recognition)

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## ASC 310-30-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/310/30/#25-recognition)

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##### [310-30-25-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-30-25-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-25-2)

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[Paragraph not used](https://asc.understandingaccounting.org/updates/page-1833002/).