# ASC 310-40-S50: Receivables — Troubled Debt Restructurings by Creditors — SEC 50 Disclosure

Source: FASB Accounting Standards Codification, Basic View

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

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## ASC 310-40-S50: SEC 50 Disclosure

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

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#### Impaired Loans Restructured in a Troubled Debt Restructuring

##### [310-40-S50-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-S50-1)

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See paragraph [310-40-S99-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-S99-1), SEC Observer Comment: Applicability of the Disclosures Required by Topic 310 when a Loan is Restructured in a Troubled Debt Restructuring into Two or More Loans for SEC Staff views on disclosure related to the impact of restructuring a loan in a troubled debt restructuring into two (or more) loan agreements.