Accounting Standards Update · 2010

ASU 2010-20 — Receivables (Topic 310)

This Update amends Topic 310 to improve the disclosures that an entity provides about the credit quality of its financing receivables and the related allowance for credit losses. As a result of these amendments, an entity is required to disaggregate by portfolio segment or class certain existing disclosures and provide certain new disclosures about its financing receivables and related allowance for credit losses.

Accounting Standards Update No. 2010-20 (PDF)

Issued: July 21, 2010

Text as published in the FASB Accounting Standards Codification, Basic View.