Although the new edition does not include new questions or substantive updates to existing questions edits have been made to improve on general clarity.
The following topics and subtopics have been superseded as a result of the adoption of FASB ASC Topic 326 by all entities.
| Superseded | See the following for questions and answers in accordance with new ASC Topic 326 |
| Subtopic 1B, Other-Than-Temporary Impairment | Subtopic 12A – the accounting for expected credit losses for HTM and AFS securities |
| Subtopic 2A, Troubled Debt Restructurings | Subtopic 12B – loan modifications |
| Subtopic 2G, Acquired Loans | Subtopic 12C – acquired loans |
| Topic 4, Allowance for Loan and Lease Losses | Subtopic 12D – allowance for credit losses |