{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/30/#45-other-presentation-matters","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":"45","label":"45 Other Presentation Matters","anchor":"45-other-presentation-matters","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-30-45-1","para":"45-1","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Paragraph superseded by Accounting Standards Update No. 2016-13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","snippet":"Paragraph superseded by Accounting Standards Update No.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:a4cafa63f0544888c835cc2f070c35af9088a08bc1890f28c5663107aaa068bb","downloaded_from":"2026-09-09T23:26:47.071Z","last_downloaded_at":"2026-09-09T23:26:47.071Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481728","source_sha256":"6d4fb347fd64021020c95faf9eeac98cfe2b9b72f3bcf3680515675af7fe13d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c69d4915951060b1a1d955b385fe4d9fe3a619d94d5e916edc095fcdc5b6d6f","downloaded_from":"2026-09-09T23:26:47.071Z","last_downloaded_at":"2026-09-09T23:26:47.071Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481728","source_sha256":"6d4fb347fd64021020c95faf9eeac98cfe2b9b72f3bcf3680515675af7fe13d4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ecf9e9dbb696b042dd0ef8a2bd86464bc4794d5703722b5b70615db130b99d0","downloaded_from":"2026-09-09T23:26:47.071Z","last_downloaded_at":"2026-09-09T23:26:47.071Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481728","source_sha256":"6d4fb347fd64021020c95faf9eeac98cfe2b9b72f3bcf3680515675af7fe13d4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8ecf9e9dbb696b042dd0ef8a2bd86464bc4794d5703722b5b70615db130b99d0","downloaded_from":"2026-09-09T23:26:47.071Z","last_downloaded_at":"2026-09-09T23:26:47.071Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481728","source_sha256":"6d4fb347fd64021020c95faf9eeac98cfe2b9b72f3bcf3680515675af7fe13d4"}}