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

Source: FASB Accounting Standards Codification, Basic View

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

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## ASC 310-40-40: 40 Derecognition

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

SEC content: no

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

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

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

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

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

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-40-4](https://asc.understandingaccounting.org/asc/310/40/#310-40-40-4)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

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

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

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

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

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

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

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

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

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

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

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

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

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

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

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

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

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

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