Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Topic 310
- Version
- Codification content as verified 2026-09-11
- Where it applies
- United States GAAP
- Entities covered
- Entities applying US GAAP; bounded here to creditor accounting for supplied receivable rights and terms
- Last source check recorded
- Sep 11, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB Accounting Standards Codification Topic 310, Receivables
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (4)
Instructional scope
The receivable packet identifies the right, counterparty, transaction origin, contractual cash flows, term, and current guidance date. It keeps recognition, interest, credit-loss measurement, modification, and disclosure questions separate.
Stop conditions
Pause if the right, payment terms, creditor role, modification date, adoption status, or specialized industry guidance is unresolved. A note schedule or collection record cannot supply those missing conclusions.