Authority and currency
About this authority
- Publisher
- Financial Accounting Foundation
- Standing
- Primary authority
- Version
- Topic 310 as accessed 2026-08-07
- Relevant parts
- Topic 310, Receivables; read with Topics 326 and 835 and applicable transaction-origin guidance
- Currency
- current · checked Aug 7, 2026
A receivable is an unconditional right to consideration except for the passage of time, but its origin, initial amount, interest, credit-loss allowance, modification, transfer, and disclosure may draw on several Topics. The source map must therefore preserve the transaction that created the claim and the separate measurement layers applied afterward.