ASC 310 Receivables
E1515695
UNEXPLORED
ASC 310 Receivables is a section of U.S. GAAP that provides accounting and reporting guidance for the recognition, measurement, and impairment of receivables such as loans and trade accounts.
All labels observed (1)
| Label | Occurrences |
|---|---|
| ASC 310 Receivables canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T22050698 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC 310 Receivables Context triple: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 310 Receivables]
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A.
ASC 360 Property, Plant, and Equipment
ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
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B.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
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C.
ASC Topic 320
ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
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D.
ASC 606 Revenue from Contracts with Customers
ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
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E.
ASC 480 Distinguishing Liabilities from Equity
ASC 480 Distinguishing Liabilities from Equity is a U.S. GAAP accounting standard that provides guidance on how to classify financial instruments as either liabilities or equity in an entity’s financial statements.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: ASC 310 Receivables Target entity description: ASC 310 Receivables is a section of U.S. GAAP that provides accounting and reporting guidance for the recognition, measurement, and impairment of receivables such as loans and trade accounts.
-
A.
ASC 360 Property, Plant, and Equipment
ASC 360 Property, Plant, and Equipment is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, depreciation, and impairment of long-lived tangible assets used in operations.
-
B.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
-
C.
ASC Topic 320
ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
-
D.
ASC 606 Revenue from Contracts with Customers
ASC 606 Revenue from Contracts with Customers is a U.S. GAAP accounting standard issued by the FASB that provides a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
-
E.
ASC 480 Distinguishing Liabilities from Equity
ASC 480 Distinguishing Liabilities from Equity is a U.S. GAAP accounting standard that provides guidance on how to classify financial instruments as either liabilities or equity in an entity’s financial statements.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.