# ASC 310-30-55: Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality — 55 Implementation Guidance and Illustrations

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/30/#55-implementation-guidance-and-illustrations)

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## ASC 310-30-55: 55 Implementation Guidance and Illustrations

[Read section](https://asc.understandingaccounting.org/asc/310/30/#55-implementation-guidance-and-illustrations)

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##### [310-30-55-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-55-1)

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