18ASC 310 Receivables

  1. Perspective and Issues
    1. Subtopics
    2. Scope and Scope Exceptions
      1. ASC 310-10, Overall
      2. ASC 310-20, Nonrefundable Fees and Other Costs
      3. ASC 310-30, Loans and Debt Securities Acquired with Deteriorated Credit Quality
      4. ASC 310-40, Troubled Debt Restructuring by Creditors
    3. Overview
    4. Technical Alert
  2. Definitions of Terms
  3. Concepts, Rules, and Examples
    1. ASC 810-10, Overall
      1. Types of Receivables
      2. Presentation
      3. Example of Different Classes of Receivables
    2. Valuation Allowance for Uncollectible Amounts
      1. Percentage-of-Sales Method
      2. Example of Percentage-of-Sales Method
      3. Aging the Accounts Method
      4. Example of the Aging Method
      5. Change in Estimate
      6. Imputed Interest
      7. Lending and Financing Activities, Including Trade Receivables
      8. Example of Delinquency Fees, Prepayment Fees, and Rebates
    3. Pledging, Assigning, and Factoring Receivables
      1. Pledging
      2. Assignment
      3. Factoring
      4. Example 1: Example of Accounting for the Factoring of Receivables Without Recourse
      5. Example 2: Example of Accounting for the Factoring of Receivables Without Recourse
      6. Example 3: Example of Accounting for the Factoring of Receivables Without Recourse
    4. Loan Impairment
      1. Measurement
      2. Example 1
      3. Example 2
      4. Example 3
    5. ASC 310-20, Nonrefundable Fees and Other Costs
      1. Loan Origination Fees
      2. Example of a Loan Origination Fee
      3. Commitment Fees and Costs
      4. Example of a Commitment Fee
      5. Fees and Costs in Refinancing or Restructurings
      6. Example of a Refinanced Loan – Favorable Terms – Origination Fees
      7. Example of a Refinanced Loan – Unfavorable Terms – Origination ...

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