# ASC 310-40-00: Receivables — Troubled Debt Restructurings by Creditors — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 310-40-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/310/40/#00-status)

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##### [310-40-00-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL6774165-128534"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><strong class="ph b">Amortized Cost Basis</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/a/#amortized-cost-basis" class="term" title="The amortized cost basis is the amount at which a financing receivable or investment is originated or acquired, adjusted for applicable accrued interest, accretion, or amortization of premium, discount, and net deferred fees or costs, collection of cash, writeoffs, foreign exchange, and fair value hedge accounting adjustments."><span>Amortized Cost Basis</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><strong class="ph b">Carrying Amount</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Contract</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contract" class="term" title="An agreement between two or more parties that creates enforceable rights and obligations."><span>Contract</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Debt</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><strong class="ph b">Effective Interest Rate</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/e/#effective-interest-rate" class="term" title="The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition."><span>Effective Interest Rate</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/e/#effective-interest-rate" class="term" title="The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition."><span>Effective Interest Rate</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><strong class="ph b">Fair Value</strong> (2nd def.)</td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Financial Asset</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Financial Asset</strong> (1st def.)</td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><strong class="ph b">Financial Asset</strong> (1st def.)</td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#financial-asset" class="term" title="Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity."><span>Financial Asset</span></a> (2nd def.)</td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><strong class="ph b">Financing Receivable</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/f/#financing-receivable" class="term" title="A financing arrangement that has both of the following characteristics: It represents a contractual right to receive money in either of the following ways: On demand On fixed or determinable dates. It is recognized as an asset in the entity's statement of financial position. See paragraphs 310-10-55-13310-10-55-14310-10-55-15 for more information on the definition of financing receivable, including a list of items that are excluded from the definition (for example, debt securities)."><span>Financing Receivable</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-20/" class="xref">Accounting Standards Update No. 2010-20</a></td><td class="entry">07/21/2010</td></tr><tr><td class="entry"><strong class="ph b">Lease</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease" class="term" title="A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration."><span>Lease</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Lease Modification</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease-modification" class="term" title="A change to the terms and conditions of a contract that results in a change in the scope of or the consideration for a lease (for example, a change to the terms and conditions of the contract that adds or terminates the right to use one or more underlying assets or extends or shortens the contractual lease term)."><span>Lease Modification</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><strong class="ph b">Market Participants</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Not-for-Profit Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity" class="term" title="An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans."><span>Not-for-Profit Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-04/" class="xref">Accounting Standards Update No. 2014-04</a></td><td class="entry">01/17/2014</td></tr><tr><td class="entry"><strong class="ph b">Orderly Transaction</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Probable</strong> (2nd def.)</td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Probable</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><strong class="ph b">Public Business Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-04/" class="xref">Accounting Standards Update No. 2014-04</a></td><td class="entry">01/17/2014</td></tr><tr><td class="entry"><strong class="ph b">Purchased Financial Assets with Credit Deterioration</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#purchased-financial-assets-with-credit-deterioration" class="term" title="Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis."><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#purchased-financial-assets-with-credit-deterioration" class="term" title="Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis."><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><strong class="ph b">Recorded Investment</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#recorded-investment" class="term" title="The amount of the investment in a loan, which is not net of a valuation allowance, but which does reflect any direct write-down of the investment. However, if a loan is a hedged item in a fair value hedge, the amount of that loan's recorded investment should include the unamortized amount of the cumulative fair value hedge adjustments."><span>Recorded Investment</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><strong class="ph b">Recorded Investment in the Receivable</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><strong class="ph b">Related Parties</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Security</strong> (2nd def.)</td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Time of Restructuring</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><strong class="ph b">Troubled Debt Restructuring</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-05-1" class="xref">310-40-05-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-10-1" class="xref">310-40-10-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-10-1" class="xref">310-40-10-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-10-2" class="xref">310-40-10-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-1" class="xref">310-40-15-1 through 15-20</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-4A" class="xref">310-40-15-4A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-8A" class="xref">310-40-15-8A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-02/" class="xref">Accounting Standards Update No. 2011-02</a></td><td class="entry">04/05/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-9" class="xref">310-40-15-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-11" class="xref">310-40-15-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-11" class="xref">310-40-15-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-11" class="xref">310-40-15-11</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-18/" class="xref">Accounting Standards Update No. 2010-18</a></td><td class="entry">04/29/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-12" class="xref">310-40-15-12</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-15-13" class="xref">310-40-15-13 through 15-20</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-02/" class="xref">Accounting Standards Update No. 2011-02</a></td><td class="entry">04/05/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-25-1" class="xref">310-40-25-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-25-2" class="xref">310-40-25-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-25-2" class="xref">310-40-25-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-25-2" class="xref">310-40-25-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-02/" class="xref">Accounting Standards Update No. 2015-02</a></td><td class="entry">02/18/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-30-1" class="xref">310-40-30-1</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-1" class="xref">310-40-35-1 through 35-12</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-2" class="xref">310-40-35-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-2" class="xref">310-40-35-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-6" class="xref">310-40-35-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2012-04/" class="xref">Accounting Standards Update No. 2012-04</a></td><td class="entry">10/01/2012</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-7" class="xref">310-40-35-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-8" class="xref">310-40-35-8</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-9" class="xref">310-40-35-9</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-35-10" class="xref">310-40-35-10 through 35-12</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-1" class="xref">310-40-40-1 through 40-10</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-1" class="xref">310-40-40-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-3" class="xref">310-40-40-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-6" class="xref">310-40-40-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-14/" class="xref">Accounting Standards Update No. 2014-14</a></td><td class="entry">08/08/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-6" class="xref">310-40-40-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-6" class="xref">310-40-40-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-04/" class="xref">Accounting Standards Update No. 2014-04</a></td><td class="entry">01/17/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-6A" class="xref">310-40-40-6A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-7" class="xref">310-40-40-7</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-7A" class="xref">310-40-40-7A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-14/" class="xref">Accounting Standards Update No. 2014-14</a></td><td class="entry">08/08/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-40-7B" class="xref">310-40-40-7B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-14/" class="xref">Accounting Standards Update No. 2014-14</a></td><td class="entry">08/08/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-50-1" class="xref">310-40-50-1 through 50-7</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-50-1A" class="xref">310-40-50-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-20/" class="xref">Accounting Standards Update No. 2010-20</a></td><td class="entry">07/21/2010</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-50-2" class="xref">310-40-50-2 through 50-4</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-50-5" class="xref">310-40-50-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-50-5" class="xref">310-40-50-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-20/" class="xref">Accounting Standards Update No. 2010-20</a></td><td class="entry">07/21/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-50-6" class="xref">310-40-50-6</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-50-6" class="xref">310-40-50-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-20/" class="xref">Accounting Standards Update No. 2010-20</a></td><td class="entry">07/21/2010</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-1" class="xref">310-40-55-1 through 55-25</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2022-02/" class="xref">Accounting Standards Update No. 2022-02</a></td><td class="entry">03/31/2022</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-1" class="xref">310-40-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-19/" class="xref">Accounting Standards Update No. 2016-19</a></td><td class="entry">12/14/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-1" class="xref">310-40-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-04/" class="xref">Accounting Standards Update No. 2014-04</a></td><td class="entry">01/17/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-7" class="xref">310-40-55-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-9" class="xref">310-40-55-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-10" class="xref">310-40-55-10</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-16/" class="xref">Accounting Standards Update No. 2009-16</a></td><td class="entry">12/23/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-10A" class="xref">310-40-55-10A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-04/" class="xref">Accounting Standards Update No. 2014-04</a></td><td class="entry">01/17/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-11" class="xref">310-40-55-11</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-12" class="xref">310-40-55-12</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-13" class="xref">310-40-55-13 through 55-15</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-13/" class="xref">Accounting Standards Update No. 2016-13</a></td><td class="entry">06/16/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-14" class="xref">310-40-55-14</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-04/" class="xref">Accounting Standards Update No. 2019-04</a></td><td class="entry">04/25/2019</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-55-16" class="xref">310-40-55-16 through 55-25</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-02/" class="xref">Accounting Standards Update No. 2011-02</a></td><td class="entry">04/05/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-65-1" class="xref">310-40-65-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2011-02/" class="xref">Accounting Standards Update No. 2011-02</a></td><td class="entry">04/05/2011</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-65-2" class="xref">310-40-65-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-04/" class="xref">Accounting Standards Update No. 2014-04</a></td><td class="entry">01/17/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/310/40/#310-40-65-3" class="xref">310-40-65-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-14/" class="xref">Accounting Standards Update No. 2014-14</a></td><td class="entry">08/08/2014</td></tr></tbody></table>