{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/40/","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","number":"310-40","topic":"310","title":"Troubled Debt Restructurings by Creditors","area":"Assets","paragraphs":94,"summary":"ASC 310-40 formerly contained the creditor's accounting for troubled debt restructurings (TDRs) — the definition of a TDR, measurement of impairment on restructured loans, accounting for assets or equity interests received in satisfaction of a receivable, and TDR-specific disclosures. Every operative paragraph has been superseded, principally by ASU 2022-02 (which eliminated the TDR model for creditors that have adopted ASC 326), with earlier deletions by ASU 2016-13 and ASU 2014-09. The subtopic is now an empty shell: creditors account for modifications to borrowers experiencing financial difficulty under ASC 326 and ASC 310-10 instead.","concepts":["troubled debt restructuring","superseded guidance","loan modification","borrower experiencing financial difficulty","current expected credit losses","creditor accounting","concession","foreclosure"],"categories":["Financial instruments","Impairment","Disclosure","Transition and effective dates"],"level":"intermediate","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-40-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" frame=\"all\" id=\"SL6774165-128534\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Amortized Cost Basis</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/a/#amortized-cost-basis\" class=\"term\" title=\"The amortized cost basis is the amount at which a financing receivable or investment is originated or acquired, adjusted for applicable accrued interest, accretion, or amortization of premium, discount, and net deferred fees or costs, collection of cash, writeoffs, foreign exchange, and fair value hedge accounting adjustments.\"><span>Amortized Cost Basis</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Carrying Amount</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Contract</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/c/#contract\" class=\"term\" title=\"An agreement between two or more parties that creates enforceable rights and obligations.\"><span>Contract</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Debt</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Effective Interest Rate</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/e/#effective-interest-rate\" class=\"term\" title=\"The rate of return implicit in the financial asset, that is, the contractual interest rate adjusted for any net deferred fees or costs, premium, or discount existing at the origination or acquisition of the financial asset. For purchased financial assets with credit deterioration, however, to decouple interest income from credit loss recognition, the premium or discount at acquisition excludes the discount embedded in the purchase price that is attributable to the acquirer's assessment of credit losses at the date of acquisition.\"><span>Effective Interest Rate</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Fair Value</strong> (2nd def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financial Asset</strong> (1st def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financial-asset\" class=\"term\" title=\"Cash, evidence of an ownership interest in an entity, or a contract that conveys to one entity a right to do either of the following: Receive cash or another financial instrument from a second entity Exchange other financial instruments on potentially favorable terms with the second entity.\"><span>Financial Asset</span></a> (2nd def.)</td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Financing Receivable</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/f/#financing-receivable\" class=\"term\" title=\"A financing arrangement that has both of the following characteristics: It represents a contractual right to receive money in either of the following ways: On demand On fixed or determinable dates. It is recognized as an asset in the entity's statement of financial position. See paragraphs 310-10-55-13310-10-55-14310-10-55-15 for more information on the definition of financing receivable, including a list of items that are excluded from the definition (for example, debt securities).\"><span>Financing Receivable</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease\" class=\"term\" title=\"A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration.\"><span>Lease</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Lease Modification</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#lease-modification\" class=\"term\" title=\"A change to the terms and conditions of a contract that results in a change in the scope of or the consideration for a lease (for example, a change to the terms and conditions of the contract that adds or terminates the right to use one or more underlying assets or extends or shortens the contractual lease term).\"><span>Lease Modification</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Market Participants</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Not-for-Profit Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/n/#not-for-profit-entity\" class=\"term\" title=\"An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans.\"><span>Not-for-Profit Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Orderly Transaction</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Probable</strong> (2nd def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Probable</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Public Business Entity</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2017-06 (PDF)</a></td><td class=\"entry\">04/07/2017</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf\" class=\"pdf-link\" target=\"_blank\" rel=\"noopener\">Maintenance Update 2016-11 (PDF)</a></td><td class=\"entry\">06/27/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#public-business-entity\" class=\"term\" title=\"A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC.\"><span>Public Business Entity</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Purchased Financial Assets with Credit Deterioration</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/glossary/p/#purchased-financial-assets-with-credit-deterioration\" class=\"term\" title=\"Acquired individual financial assets (or acquired groups of financial assets with similar risk characteristics) that as of the date of acquisition have experienced a more-than-insignificant deterioration in credit quality since origination, as determined by an acquirer's assessment. See paragraph 326-20-55-5 for more information on the meaning of similar risk characteristics for assets measured on an amortized cost basis.\"><span>Purchased Financial Assets with Credit Deterioration</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Recorded Investment</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/glossary/r/#recorded-investment\" class=\"term\" title=\"The amount of the investment in a loan, which is not net of a valuation allowance, but which does reflect any direct write-down of the investment. However, if a loan is a hedged item in a fair value hedge, the amount of that loan's recorded investment should include the unamortized amount of the cumulative fair value hedge adjustments.\"><span>Recorded Investment</span></a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-10/\" class=\"xref\">Accounting Standards Update No. 2015-10</a></td><td class=\"entry\">06/12/2015</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Recorded Investment in the Receivable</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Related Parties</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Security</strong> (2nd def.)</td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Time of Restructuring</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Troubled Debt Restructuring</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-05-1\" class=\"xref\">310-40-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-10-1\" class=\"xref\">310-40-10-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-10-1\" class=\"xref\">310-40-10-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-10-2\" class=\"xref\">310-40-10-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-15-1\" class=\"xref\">310-40-15-1 through 15-20</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-15-4A\" class=\"xref\">310-40-15-4A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-15-8A\" class=\"xref\">310-40-15-8A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-02/\" class=\"xref\">Accounting Standards Update No. 2011-02</a></td><td class=\"entry\">04/05/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-15-9\" class=\"xref\">310-40-15-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-15-11\" class=\"xref\">310-40-15-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-15-11\" class=\"xref\">310-40-15-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-02/\" class=\"xref\">Accounting Standards Update No. 2016-02</a></td><td class=\"entry\">02/25/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-15-11\" class=\"xref\">310-40-15-11</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-18/\" class=\"xref\">Accounting Standards Update No. 2010-18</a></td><td class=\"entry\">04/29/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-15-12\" class=\"xref\">310-40-15-12</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-15-13\" class=\"xref\">310-40-15-13 through 15-20</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-02/\" class=\"xref\">Accounting Standards Update No. 2011-02</a></td><td class=\"entry\">04/05/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-25-1\" class=\"xref\">310-40-25-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-25-2\" class=\"xref\">310-40-25-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-25-2\" class=\"xref\">310-40-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-25-2\" class=\"xref\">310-40-25-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-02/\" class=\"xref\">Accounting Standards Update No. 2015-02</a></td><td class=\"entry\">02/18/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-30-1\" class=\"xref\">310-40-30-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-35-1\" class=\"xref\">310-40-35-1 through 35-12</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-35-2\" class=\"xref\">310-40-35-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-35-2\" class=\"xref\">310-40-35-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-35-6\" class=\"xref\">310-40-35-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2012-04/\" class=\"xref\">Accounting Standards Update No. 2012-04</a></td><td class=\"entry\">10/01/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-35-7\" class=\"xref\">310-40-35-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-35-8\" class=\"xref\">310-40-35-8</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-35-9\" class=\"xref\">310-40-35-9</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-35-10\" class=\"xref\">310-40-35-10 through 35-12</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-40-1\" class=\"xref\">310-40-40-1 through 40-10</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-1\" class=\"xref\">310-40-40-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-3\" class=\"xref\">310-40-40-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-6\" class=\"xref\">310-40-40-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-14/\" class=\"xref\">Accounting Standards Update No. 2014-14</a></td><td class=\"entry\">08/08/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-6\" class=\"xref\">310-40-40-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-6\" class=\"xref\">310-40-40-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-6A\" class=\"xref\">310-40-40-6A</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-7\" class=\"xref\">310-40-40-7</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-7A\" class=\"xref\">310-40-40-7A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-14/\" class=\"xref\">Accounting Standards Update No. 2014-14</a></td><td class=\"entry\">08/08/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-40-7B\" class=\"xref\">310-40-40-7B</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-14/\" class=\"xref\">Accounting Standards Update No. 2014-14</a></td><td class=\"entry\">08/08/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-50-1\" class=\"xref\">310-40-50-1 through 50-7</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-50-1A\" class=\"xref\">310-40-50-1A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-50-2\" class=\"xref\">310-40-50-2 through 50-4</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-50-5\" class=\"xref\">310-40-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-50-5\" class=\"xref\">310-40-50-5</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-50-6\" class=\"xref\">310-40-50-6</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-50-6\" class=\"xref\">310-40-50-6</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2010-20/\" class=\"xref\">Accounting Standards Update No. 2010-20</a></td><td class=\"entry\">07/21/2010</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-55-1\" class=\"xref\">310-40-55-1 through 55-25</a></div></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Accounting Standards Update No. 2022-02</a></td><td class=\"entry\">03/31/2022</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-1\" class=\"xref\">310-40-55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-19/\" class=\"xref\">Accounting Standards Update No. 2016-19</a></td><td class=\"entry\">12/14/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-1\" class=\"xref\">310-40-55-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-7\" class=\"xref\">310-40-55-7</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-9\" class=\"xref\">310-40-55-9</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-10\" class=\"xref\">310-40-55-10</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-16/\" class=\"xref\">Accounting Standards Update No. 2009-16</a></td><td class=\"entry\">12/23/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-10A\" class=\"xref\">310-40-55-10A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-11\" class=\"xref\">310-40-55-11</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-12\" class=\"xref\">310-40-55-12</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-55-13\" class=\"xref\">310-40-55-13 through 55-15</a></div></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-13/\" class=\"xref\">Accounting Standards Update No. 2016-13</a></td><td class=\"entry\">06/16/2016</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-55-14\" class=\"xref\">310-40-55-14</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2019-04/\" class=\"xref\">Accounting Standards Update No. 2019-04</a></td><td class=\"entry\">04/25/2019</td></tr><tr><td class=\"entry\"><div class=\"xref-range displayInline\"><a href=\"/asc/310/40/#310-40-55-16\" class=\"xref\">310-40-55-16 through 55-25</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-02/\" class=\"xref\">Accounting Standards Update No. 2011-02</a></td><td class=\"entry\">04/05/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-65-1\" class=\"xref\">310-40-65-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2011-02/\" class=\"xref\">Accounting Standards Update No. 2011-02</a></td><td class=\"entry\">04/05/2011</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-65-2\" class=\"xref\">310-40-65-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-04/\" class=\"xref\">Accounting Standards Update No. 2014-04</a></td><td class=\"entry\">01/17/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/310/40/#310-40-65-3\" class=\"xref\">310-40-65-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2014-14/\" class=\"xref\">Accounting Standards Update No. 2014-14</a></td><td class=\"entry\">08/08/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nAmortized Cost Basis | Superseded | Accounting Standards Update No. 2022-02 | 03/31/2022…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f046aa8b62bfcbcd92958894273e2d2e684da049c5675d7e795f89316d462693","downloaded_from":"2026-09-09T23:27:02.037Z","last_downloaded_at":"2026-09-09T23:27:02.037Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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timestamps","source_key":"1943274/2147481584","source_sha256":"23e5eb697903a7b5541bd1ccfa966606134bd6437090bd836a463feecba33126"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:575783dcc1b2d5bf205f8be656cb6a2004e173c15123e81d9de0222fe0d8903e","downloaded_from":"2026-09-09T23:27:02.037Z","last_downloaded_at":"2026-09-09T23:27:02.037Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481584","source_sha256":"23e5eb697903a7b5541bd1ccfa966606134bd6437090bd836a463feecba33126"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-40-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2022-02/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2022-02</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2022-02.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fd2c88a7d17fba6455238edb43866cfa7139a92541cecd8db3a5dda779589da","downloaded_from":"2026-09-09T23:27:05.881Z","last_downloaded_at":"2026-09-09T23:27:05.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"sfragment\" id=\"sfr_638F990E-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/310/40/#310-40-S99-1\" class=\"xref\">310-40-S99-1</a>, SEC Observer Comment: Applicability of the Disclosures Required by Topic <a altsource=\"GUID-848F1C96-68A0-4270-A4CD-D7487E1B0F3B.ditamap\" class=\"ditamap\">310</a> 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. </span></span></div></div>","snippet":"See paragraph 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 disclosu…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a460bf104de6ddefe10b0429318777811211067f7d9ab23a62deb489d9e49249","downloaded_from":"2026-09-09T23:27:42.384Z","last_downloaded_at":"2026-09-09T23:27:42.384Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480388","source_sha256":"d79ec2de2801641f72592c7fc227abc6a61efd4301e0165bb3c606d03924047b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:57c0155c1d73a992efe56e57853dc783b6286fb012c1af2d8d1730532767a868","downloaded_from":"2026-09-09T23:27:42.384Z","last_downloaded_at":"2026-09-09T23:27:42.384Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not 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the text of SEC Observer Comment: Applicability of the Disclosures Required by Topic <a altsource=\"GUID-848F1C96-68A0-4270-A4CD-D7487E1B0F3B.ditamap\" class=\"ditamap\">310</a> when a Loan is Restructured in a Troubled Debt Restructuring into Two (or More) Loans.<ul class=\"ul simple\" id=\"d3e78105-122709__GUID-F4EA9AA2-57CE-453E-B94E-45B99EA60F42\"><li class=\"li\" id=\"d3e78105-122709__SL6379857-122709\"><div class=\"p\"><span class=\"sfragment\" id=\"sfr_639C288D-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/310/40/#310-40-50-5\" class=\"xref\">310-40-50-5</a> states that when a loan is restructured in a troubled debt restructuring into two (or more) loan agreements, the restructured loans should be considered separately when assessing the applicability of the disclosures in paragraphs <a href=\"/asc/310/10/#310-10-50-15\" class=\"xref\">310-10-50-15(a) and (c)</a> in years after the restructuring because they are legally distinct from the original loan. The creditor would continue to base its measure of loan impairment on the contractual terms specified by the original loan agreement in accordance with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/310/10/#310-10-35-20\" class=\"xref\">310-10-35-20 through 35-30</a></div>. The SEC staff is concerned that disclosures of impaired loans after loans are restructured in troubled debt restructurings into multiple loan structures might, in some circumstances, imply that the quality of the loan portfolio had improved solely as a result of the troubled debt restructurings. Accordingly, the SEC staff believes that registrants should make clear to the users of the financial statements the impact of the multiple loan structures on the impaired loan disclosures. </span></span></div></li></ul></div></div>","snippet":"The following is the text of 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.\nParagraph 310-40-50-5 state…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1dc1378f333228fd95ebbdd10c092b6c28b37301fa52bc6180ef939d2d8bfc1e","downloaded_from":"2026-09-09T23:27:46.251Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480357","source_sha256":"3d931d6c3184d732c11910997d79a1b20c5fd173d5a41ad436d3d226ada95039"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6408b934abe5fe55e91a3e10c11747016f44f79d1fd035374714f161777acac9","downloaded_from":"2026-09-09T23:27:46.251Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480357","source_sha256":"3d931d6c3184d732c11910997d79a1b20c5fd173d5a41ad436d3d226ada95039"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f0c585c118440e119dce04cf5cce2ab2bfe4062c8ead1930c6e48c8161ba72f","downloaded_from":"2026-09-09T23:27:46.251Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480357","source_sha256":"3d931d6c3184d732c11910997d79a1b20c5fd173d5a41ad436d3d226ada95039"}}],"enrichment":{"summary":"ASC 310-40 formerly contained the creditor's accounting for troubled debt restructurings (TDRs) — the definition of a TDR, measurement of impairment on restructured loans, accounting for assets or equity interests received in satisfaction of a receivable, and TDR-specific disclosures. Every operative paragraph has been superseded, principally by ASU 2022-02 (which eliminated the TDR model for creditors that have adopted ASC 326), with earlier deletions by ASU 2016-13 and ASU 2014-09. The subtopic is now an empty shell: creditors account for modifications to borrowers experiencing financial difficulty under ASC 326 and ASC 310-10 instead.","key_points":["All recognition, measurement, derecognition, and disclosure paragraphs in 310-40 (Sections 05, 10, 15, 25, 30, 35, 40, 50, and 55) are marked 'superseded,' so the subtopic imposes no current requirements.","ASU 2022-02 eliminated the TDR accounting model for creditors and superseded the bulk of 310-40, including 310-40-15-1 through 15-20 (scope), 310-40-25-1 and 25-2 (recognition), 310-40-30-1 (initial measurement), 310-40-35-1 through 35-12, and 310-40-50-1 and 50-1A (disclosure).","ASU 2016-13 (CECL) had already superseded the impairment-measurement paragraphs 310-40-35-8 and 35-9 and disclosure paragraphs 310-40-50-2 through 50-4 and 50-6.","ASU 2014-09 (Revenue from Contracts with Customers) superseded 310-40-40-6A and 40-7 and the related implementation guidance at 310-40-55-11 and 55-12 on assets received in satisfaction of a receivable.","The transition paragraphs in Section 65 (310-40-65-1, 65-2, and 65-3), tied to ASUs 2011-02, 2014-04, and 2014-14, were themselves superseded after their transition periods ended in 2013 and 2017.","Creditors now evaluate modifications to receivables from borrowers experiencing financial difficulty under Topic 326 (expected credit losses), with enhanced modification and vintage disclosures, rather than under a separate TDR framework."],"categories":["Financial instruments","Impairment","Disclosure","Transition and effective dates"],"audience_level":"intermediate","student_note":"Know that creditor TDR accounting is dead law after ASU 2022-02 — citing 310-40 for a live rule is the classic mistake, though older textbooks and exam questions still reference it. Modifications to loans of borrowers in financial difficulty now run through the CECL allowance in Topic 326 plus the new modification and vintage disclosures.","related_topics":["326-20","310-10","470-60","326-30","606-10","860-20"],"key_concepts":["troubled debt restructuring","superseded guidance","loan modification","borrower experiencing financial difficulty","current expected credit losses","creditor accounting","concession","foreclosure"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab2293c4deee5791a5d5e80bc77d0ccfb2632e651e8516d5886b56d98008bb96","downloaded_from":"2026-09-09T23:27:02.037Z","last_downloaded_at":"2026-09-09T23:27:46.251Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"470-60","title":"Troubled Debt Restructurings by 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Servicing","score":0.7125,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9c2f55a905e00291a67fae7ad6db5aa866996d5a52141bc8f5a11a6a6404eecc","downloaded_from":"2026-09-10T02:06:50.852Z","last_downloaded_at":"2026-09-10T02:07:35.766Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-948","title":"Financial Services—Mortgage Banking","topic_title":"Receivables","score":0.7106,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:166cc07c5db88c029dd7df0fbee8f9451f1021aa6d0dea2cf0d821d66b41d9da","downloaded_from":"2026-09-09T23:30:42.417Z","last_downloaded_at":"2026-09-09T23:31:26.845Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-10","title":"Overall","topic_title":"Receivables","score":0.6898,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84205da888f8b7635a2db9a078461416d1fcf8a151281fb8cd6e0196158fc971","downloaded_from":"2026-09-09T23:24:42.337Z","last_downloaded_at":"2026-09-09T23:25:40.463Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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