The accounting guidance for nonrefundable fees and other costs (ASC 310-20) requires that loan origination fees should be deferred and recognized over the life of the loan as an adjustment of yield. Impaired loans may impact certain loan and organization costs which might have been capitalized and recognized as an adjustment of yield under ASC 310-20. Frequency and the extent of impairment will likely cause a re-evaluation of such capitalized costs.
Expand Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide