{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/#35-subsequent-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-10-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_6E4AED47-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Paragraph <a href=\"/asc/220/10/#220-10-30-1\" class=\"xref\">220-10-30-1</a> states that this Subtopic does not specify how to measure the items that make up <a href=\"/glossary/c/#comprehensive-income\" class=\"term\" title=\"The change in equity (net assets) of a business entity during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Comprehensive income comprises both of the following:All components of net incomeAll components of other comprehensive income.\"><span>comprehensive income</span></a>. </span></span></div></div>","snippet":"Paragraph 220-10-30-1 states that this Subtopic does not specify how to measure the items that make up comprehensive income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:375a6d36398cb7f639fcf7a259b0c094b56dcb414703f256545b16d6f422f3f7","downloaded_from":"2026-09-09T23:03:30.259Z","last_downloaded_at":"2026-09-09T23:03:30.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482816","source_sha256":"f847f9fe419e76f1fd197de9d1cdbd34f941fc58fe7700baddc24ec9aeb500b9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3063fb2c2b52d62ddc9143dbdb2b6f6a1fb16d10aecadfbb731fa91837fa5a03","downloaded_from":"2026-09-09T23:03:30.259Z","last_downloaded_at":"2026-09-09T23:03:30.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482816","source_sha256":"f847f9fe419e76f1fd197de9d1cdbd34f941fc58fe7700baddc24ec9aeb500b9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:876b46b1f1aef205ff4182d36fdc5175f595971b11ab31e1dc8d8b7ed75e20d8","downloaded_from":"2026-09-09T23:03:30.259Z","last_downloaded_at":"2026-09-09T23:03:30.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482816","source_sha256":"f847f9fe419e76f1fd197de9d1cdbd34f941fc58fe7700baddc24ec9aeb500b9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:876b46b1f1aef205ff4182d36fdc5175f595971b11ab31e1dc8d8b7ed75e20d8","downloaded_from":"2026-09-09T23:03:30.259Z","last_downloaded_at":"2026-09-09T23:03:30.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482816","source_sha256":"f847f9fe419e76f1fd197de9d1cdbd34f941fc58fe7700baddc24ec9aeb500b9"}}