# ASC 310-940-05: Receivables — Financial Services—Brokers and Dealers — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/940/#05-overview-and-background)

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## ASC 310-940-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/310/940/#05-overview-and-background)

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##### [310-940-05-1](https://asc.understandingaccounting.org/asc/310/940/#310-940-05-1)

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This Subtopic only provides a link to guidance on receivables of brokers and dealers in securities (broker-dealers).

##### [310-940-05-2](https://asc.understandingaccounting.org/asc/310/940/#310-940-05-2)

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For guidance on receivables that are part of a financial-restructuring transaction (as described in paragraphs [940-325-05-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-05-1), [940-325-30-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-30-1) and [940-325-35-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-35-1)), see Subtopic 940-325.