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GAAP.RUNewsFASB Issues Accounting Standards Update 2010-18 - Receivables (Topic 310)

FASB Issues Accounting Standards Update 2010-18 - Receivables (Topic 310)

Effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset - a consensus of the FASB Emerging Issues Task Force

Publication date: 4 May 2010

Recently there has been an increase in the number of modifications of acquired loans that fall under the scope of the “FASB Accounting Standards Codification”(TM) Subtopic 310-30, Receivables - Loans and Debt Securities Acquired with Deteriorated Credit Quality.

FASB Issues Accounting Standards Update 2010-18 - Receivables (Topic 310): effect of a Loan Modification When the Loan Is Part of a Pool That Is Accounted for as a Single Asset - a consensus of the FASB Emerging Issues Task Force.