Wiley GAAP: Financial Statement Disclosure Manual

16ASC 310 RECEIVABLES

1. Technical Alerts
   1. ASU 2019‐10
      1. Guidance Regarding Effective Dates
   2. ASU 2016‐13
      1. Effective Dates
      2. Guidance
2. Authoritative Literature
   1. Subtopics
   2. ASC 310‐10, Overall
      1. Scope
      2. Types of Receivables
      3. Loan Origination Fees
      4. Lending and Financing Activities, Including Trade Receivables—Receivables Generally Arise from Extending Credit to Others
      5. Imputed Interest
      6. Valuation Allowance for Uncollectible Amounts
      7. Pledging, Assigning, and Factoring Receivables
   3. ASC 310‐20, Nonrefundable Fees and Other Costs
      1. Scope and Scope Exceptions
   4. ASC 310‐30, Certain Loans and Debt Securities Acquired with Deteriorated Credit Quality
      1. Scope and Scope Exceptions
      2. Overview
   5. ASC 310‐40, Troubled Debt Restructurings by Creditors
      1. Scope
3. Practice Alert
4. Presentation and Disclosure Requirements
   1. Presentation
   2. Disclosures
5. Presentation and Disclosure Examples
   1. Example 16.1: Summary of Significant Accounting Policies—Accounts Receivable and Allowance for Doubtful Accounts
   2. Example 16.2: Significant Accounting Policies—Accounts Receivable
   3. Example 16.3: Allowance for Doubtful Accounts—Accounting Policies and Estimates
   4. Example 16.4: Concentrations of Credit Risk and Major Customers
   5. Example 16.5: Sale of Receivables Program
   6. Example 16.6: Accounts Receivable Detail
   7. Example 16.7: Schedule of Trade and Other Accounts Receivables
   8. Example 16.8: Finance and Contract Receivables
   9. Example 16.9: Noncurrent Receivables
   10. Example 16.10: Schedule of Long‐Term Finance and Contract Receivables
   11. Example 16.11: Financing ...