# ASC 205-30-35: Presentation of Financial Statements — Liquidation Basis of Accounting — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/30/#35-subsequent-measurement)

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## ASC 205-30-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/205/30/#35-subsequent-measurement)

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##### [205-30-35-1](https://asc.understandingaccounting.org/asc/205/30/#205-30-35-1)

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At each reporting date, an entity shall remeasure its assets and other items it expects to sell that it had not previously recognized (for example, trademarks), liabilities (if required under the relevant Topic for those liabilities), and the accruals of disposal or other costs or income to reflect the actual or estimated change in carrying value since the previous reporting date in accordance with paragraphs

[205-30-30-1 through 30-3](https://asc.understandingaccounting.org/asc/205/30/#205-30-30-1)

.