# ASC 310-40-35: Receivables — Troubled Debt Restructurings by Creditors — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/40/#35-subsequent-measurement)

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## ASC 310-40-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/40/#35-subsequent-measurement)

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##### [310-40-35-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-1)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-35-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-2)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-35-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-3)

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

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-35-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-5)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-35-6](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-6)

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##### [310-40-35-7](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-7)

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##### [310-40-35-8](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-8)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-40-35-9](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-9)

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##### [310-40-35-10](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-10)

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##### [310-40-35-11](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-11)

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##### [310-40-35-12](https://asc.understandingaccounting.org/asc/310/40/#310-40-35-12)

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