{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/326/10/#05-overview-and-background","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.","topic":"326","topic_title":"Financial Instruments—Credit Losses","subtopic":"326-10","subtopic_title":"Overall","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"326-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B5EE2C50-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Topic provides guidance on how an entity should measure credit losses on financial instruments.</span></span></div></div>","snippet":"This Topic provides guidance on how an entity should measure credit losses on financial instruments.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c423a98a99c57191409dd328e30e7efbcff5181ce6d3e7a34139e71cd15cd05","downloaded_from":"2026-09-09T23:49:01.456Z","last_downloaded_at":"2026-09-09T23:49:01.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479625","source_sha256":"efeb8cf517d0fe77885555b83836789c1be22d7ba3888b32afa8137a01612c55"}},{"citation":"326-10-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B5EE2D78-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Topic <a altsource=\"GUID-625589DC-9B5F-442F-8EE2-DE0905FB7CE6.ditamap\" class=\"ditamap\">326</a> includes the following Subtopics:</span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_B5EE2E3D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Overall</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_B5EE2EEF-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Financial Instruments—Credit Losses—Measured at Amortized Cost</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_B5EE2F96-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Financial Instruments—Credit Losses—Available-for-Sale Debt Securities</span></span></div></li></ol></div></div>","snippet":"Topic 326 includes the following Subtopics:\n(a) Overall\n(b) Financial Instruments—Credit Losses—Measured at Amortized Cost\n(c) Financial Instruments—Credit Losses—Available-for-Sale Debt Securities","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:13fca5f62989ecef260496d24c3378d4dcc373879aa4db513eb77ce8a07bf5b1","downloaded_from":"2026-09-09T23:49:01.456Z","last_downloaded_at":"2026-09-09T23:49:01.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479625","source_sha256":"efeb8cf517d0fe77885555b83836789c1be22d7ba3888b32afa8137a01612c55"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62f6974a2bd306d6af4d7fd0a800685badd384ae5b3b8a31870a9b1c8c5744f4","downloaded_from":"2026-09-09T23:49:01.456Z","last_downloaded_at":"2026-09-09T23:49:01.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479625","source_sha256":"efeb8cf517d0fe77885555b83836789c1be22d7ba3888b32afa8137a01612c55"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d55702cb0594bdc12f27487ead32c0d4ca5ed66c4ec55302e3342a5ec313dcaa","downloaded_from":"2026-09-09T23:49:01.456Z","last_downloaded_at":"2026-09-09T23:49:01.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479625","source_sha256":"efeb8cf517d0fe77885555b83836789c1be22d7ba3888b32afa8137a01612c55"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d55702cb0594bdc12f27487ead32c0d4ca5ed66c4ec55302e3342a5ec313dcaa","downloaded_from":"2026-09-09T23:49:01.456Z","last_downloaded_at":"2026-09-09T23:49:01.456Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479625","source_sha256":"efeb8cf517d0fe77885555b83836789c1be22d7ba3888b32afa8137a01612c55"}}