Wiley Practitioner's Guide to GAAP 2022

16ASC 310 RECEIVABLES

• Perspective and Issues
  • Technical Alert
  • ASU 2019-10
    • Guidance regarding effective dates
  • ASU 2016-13
    • Effective Dates
    • Transition
    • Guidance
    • Example—Estimating ECLs for Trade Receivables Using an Aging Schedule
    • Example
  • ASU 2019-04
  • ASU 2019-05
    • Guidance
    • Effective Dates
    • Transition
  • Subtopics
  • Scope and Scope Exceptions
• Definitions of Terms
• Concepts, Rules, and Examples
  • ASC 310-10, Overall
    • Scope
    • Overview
    • Types of Receivables
  • Valuation Allowance for Uncollectible Amounts
    • Percentage-of-Sales Method
    • Example of Percentage-of-Sales Method
    • Aging the Accounts Method
    • Example of the Aging Method
    • Change in Estimate
    • Imputed Interest
    • Lending and Financing Activities, Including Trade Receivables
    • Example of Delinquency Fees, Prepayment Fees, and Rebates
  • Pledging, Assigning, and Factoring Receivables
    • Pledging
    • Assignment
    • Factoring
    • Subsequent Measurement
    • Technical Alert—ASU 2016-13
    • Technical Alert—ASU 2019-04
  • Impairment of Loans and Receivables
    • Measurement
  • Subsequent Measurement for Specific Types of Receivables
    • Financial Assets Subject to Prepayment
    • Standby Commitments to Purchase Loans
    • Loans and Trade Receivables Not Held for Sale
    • Nonmortgage Loans Not Held for Sale
    • Nonmortgage Loans Held for Sale
    • Transfers of Nonmortgage Loans between Classifications
    • Loans Not Previously Held for Sale
    • Amortization of Discount or Premium on Notes
    • Premiums Allocated to Loans Purchased in a Credit Card Portfolio
    • Hedged Portfolios of Loans
    • Interest Income
  • ASC 310-20,