# ASC 310-40-50: Receivables — Troubled Debt Restructurings by Creditors — 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/40/#50-disclosure)

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## ASC 310-40-50: 50 Disclosure

[Read section](https://asc.understandingaccounting.org/asc/310/40/#50-disclosure)

SEC content: no

##### [310-40-50-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-1)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-50-1A](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-1A)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-50-2](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-40-50-3](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-40-50-4](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-40-50-5](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-5)

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[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).

##### [310-40-50-6](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-6)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-40-50-7](https://asc.understandingaccounting.org/asc/310/40/#310-40-50-7)

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