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Deloitte Q&As

320-10-25 Recognition — Deloitte Q&As

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Sale of Held-to-Maturity Securities in Anticipation of a Qualifying Event Under ASC 320 — 320-10-25 (Q&A 02) Sale of Held-to-Maturity Securities in Anticipation of a Qualifying Event Under ASC 320 — 320-10-25 (Q&A 02A)Reserved — 320-10-25 (Q&A 03) Spinoff of a Subsidiary and the Application of ASC 320 for Major Business Combinations or Disposals — 320-10-25 (Q&A 04) Spinoff of a Subsidiary and the Application of ASC 320 for Major Business Combinations or Disposals — 320-10-25 (Q&A 04A)SEC Views on the Taint Period After the Sale of a Held-to-Maturity Security — 320-10-25 (Q&A 05) SEC Views on the Taint Period After the Sale of a Held-to-Maturity Security — 320-10-25 (Q&A 05A)The Exercise of a Put Requiring Repurchase of Certain Securitized Loans and the Impact on Remaining Held-to-Maturity Securitized Loans — 320-10-25 (Q&A 06) The Exercise of a Put Requiring Repurchase of Certain Securitized Loans and the Impact on Remaining Held-to-Maturity Securitized Loans — 320-10-25 (Q&A 06A)Intercompany Sales of Held-to-Maturity Securities and the Consolidated Financial Statements — 320-10-25 (Q&A 07) Intercompany Sales of Held-to-Maturity Securities and the Consolidated Financial Statements — 320-10-25 (Q&A 07A)Classification of Investments Held in Rabbi Trusts — 320-10-25 (Q&A 08) Classification of Investments Held in Rabbi Trusts — 320-10-25 (Q&A 08A)Initial Carrying Value of Common Stock Received Through the Conversion of Privately Issued Preferred Stock Convertible Into Publicly Traded Common Stock — 320-10-25 (Q&A 09) Classification of Investments in Debt Securities Held by an Asset Group Held for Sale — 320-10-25 (Q&A 10)Classification of Investments in Debt Securities Held by an Asset Group Held for Sale — 320-10-25 (Q&A 10A)Change in Classification of Held-to-Maturity Debt Securities in Conjunction With a Business Combination — 320-10-25 (Q&A 11)Change in Classification of Held-to-Maturity Debt Securities in Conjunction With a Business Combination — 320-10-25 (Q&A 11A)