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310 Receivables

ASC 310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality

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00 Status 05 Overview and Background 15 Scope and Scope Exceptions 20 Glossary 25 Recognition 30 Initial Measurement 35 Subsequent Measurement 40 Derecognition 45 Other Presentation Matters 50 Disclosure 55 Implementation Guidance and Illustrations 60 Relationships Deloitte Guidance