# ASC 310-40-10: Receivables — Troubled Debt Restructurings by Creditors — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/40/#10-objectives)

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## ASC 310-40-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/310/40/#10-objectives)

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##### [310-40-10-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-10-1)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-10-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-10-2)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).