# ASC 326-30-05: Financial Instruments—Credit Losses — Available-for-Sale Debt Securities — 05 Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/326/30/#05-background)

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## ASC 326-30-05: 05 Background

[Read section](https://asc.understandingaccounting.org/asc/326/30/#05-background)

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##### [326-30-05-1](https://asc.understandingaccounting.org/asc/326/30/#326-30-05-1)

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This Subtopic provides guidance on how an entity should measure credit losses on available-for-sale debt securities.