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Postacquisition Accounting for Acquired Loans Receivable Classified as Held for Investment — 310-10-35 (Q&A 01) Postacquisition Accounting for Acquired Loans Receivable Classified as Held for Sale — 310-10-35 (Q&A 02) Smaller-Balance Homogeneous Populations of Loans — 310-10-35 (Q&A 03) Homogeneous Populations of Loans — 310-10-35 (Q&A 04) Smaller-Balance Loans Evaluated Individually — 310-10-35 (Q&A 05) Increasing Smaller-Balance Loan Thresholds — 310-10-35 (Q&A 06) Direct Write-Downs — 310-10-35 (Q&A 07) In-Substance Restructuring — 310-10-35 (Q&A 08) Collateral-Dependent Loans — 310-10-35 (Q&A 09) Nonrecourse Loans and Appraisals — 310-10-35 (Q&A 10) Applying Different Measurement Methods to Similar Impaired Loans — 310-10-35 (Q&A 11) Aggregation of Loans With Similar Risk Characteristics — 310-10-35 (Q&A 12) Measuring Impairment When an Effective Interest Rate on a Fixed-Rate Impaired Loan Is Lower Than a Current Market Rate — 310-10-35 (Q&A 13) Allowance for Loan Losses on Individual Loans That Are Evaluated for Impairment Under ASC 310-10 — 310-10-35 (Q&A 14)
Postacquisition Accounting for Acquired Loans Receivable Classified as Held for Investment — 310-10-35 (Q&A 01) Postacquisition Accounting for Acquired Loans Receivable Classified as Held for Sale — 310-10-35 (Q&A 02) Smaller-Balance Homogeneous Populations of Loans — 310-10-35 (Q&A 03) Homogeneous Populations of Loans — 310-10-35 (Q&A 04) Smaller-Balance Loans Evaluated Individually — 310-10-35 (Q&A 05) Increasing Smaller-Balance Loan Thresholds — 310-10-35 (Q&A 06) Direct Write-Downs — 310-10-35 (Q&A 07) In-Substance Restructuring — 310-10-35 (Q&A 08) Collateral-Dependent Loans — 310-10-35 (Q&A 09) Nonrecourse Loans and Appraisals — 310-10-35 (Q&A 10) Applying Different Measurement Methods to Similar Impaired Loans — 310-10-35 (Q&A 11) Aggregation of Loans With Similar Risk Characteristics — 310-10-35 (Q&A 12) Measuring Impairment When an Effective Interest Rate on a Fixed-Rate Impaired Loan Is Lower Than a Current Market Rate — 310-10-35 (Q&A 13) Allowance for Loan Losses on Individual Loans That Are Evaluated for Impairment Under ASC 310-10 — 310-10-35 (Q&A 14)