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13. The amendment clarifies paragraph 805-20-50-1 by removing the cross-reference to Subtopic 310-30, Receivables—Loans and Debt Securities Acquired with Deteriorated Credit Quality, which was superseded by Update 2016-13. The amendment instead correctly cross-references the guidance for purchased financial assets with credit deterioration in Subtopic 326-20.

Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.

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