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Perspective and Issues
Scope and scope exceptions
ASC 310-10, Overall
ASC 310-20, Nonrefundable fees and other costs
ASC 310-30, Loans and debt securities acquired with deteriorated credit quality
ASC 310-40, Troubled Debt Restructuring by Creditors
Technical Update – ASU 2011-02
Definitions of Terms
Concepts, Rules, and Examples
Types of receivables
Example of different classes of receivables
Valuation allowance for uncollectible amounts
Example of percentage-of-sales method
Example of the aging method
Lending and financing activities, including trade receivables
Example of delinquency fees, prepayment fees, and rebates
Pledging, assigning, and factoring receivables
Example of disclosure for pledged receivables
Example of accounting for the factoring of receivables without recourse
Loan impairment - Example 1
Loan impairment - Example 2
Loan impairment - Example 3
ASC 310-20, Nonrefundable Fees and Other Costs
Loan origination fees
Example of a loan origination fee
Commitment fees and costs
Example of a commitment fee
Fees and costs in refinancing or restructuring
Example of a refinanced loan – favorable terms – origination fees
Example of a refinanced loan – unfavorable terms – origination fees
Purchase of a loan or group of loans
Special arrangements ...
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