# ASC 255-10-35: Changing Prices — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/255/10/#35-subsequent-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:18:16.743Z to 2026-09-09T23:18:16.743Z

Record version: sha256:6d2f7b6a3acb275deb86d8d4b6cb0b2f9863a6bedea8ca24df033d745bcd762f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 255-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/255/10/#35-subsequent-measurement)

SEC content: no

##### [255-10-35-1](https://asc.understandingaccounting.org/asc/255/10/#255-10-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:18:16.743Z to 2026-09-09T23:18:16.743Z

Record version: sha256:a5a412f1a6498dedfc1ee3571037956956503c0e99419fecc6ed14befc48040e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic provides guidance on encouraged disclosures on the effects of changing prices. For that reason, the guidance that describes how to measure items provided in the disclosures is included in paragraphs

[255-10-50-19 through 50-55](https://asc.understandingaccounting.org/asc/255/10/#255-10-50-19)

rather than this Section.