Accounting Standards Update · 2011
ASU 2011-02 — Receivables (Topic 310)
Affects310 Receivables
The amendments in this Update would provide additional guidance to assist creditors in determining whether a restructuring of a receivable meets the criteria to be considered a troubled debt restructuring.
Issued: April 5, 2011
Text as published in the FASB Accounting Standards Codification, Basic View.