# ASC 310-30-35: Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/30/#35-subsequent-measurement)

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## ASC 310-30-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/30/#35-subsequent-measurement)

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##### [310-30-35-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-30-35-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-2)

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##### [310-30-35-3](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-3)

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##### [310-30-35-4](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-4)

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

##### [310-30-35-5](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-5)

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##### [310-30-35-6](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-6)

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##### [310-30-35-7](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-7)

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##### [310-30-35-8](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-8)

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##### [310-30-35-10](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-10)

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##### [310-30-35-12](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-12)

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##### [310-30-35-14](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-14)

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##### [310-30-35-15](https://asc.understandingaccounting.org/asc/310/30/#310-30-35-15)

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