{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/10/#sec-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":"310","topic_title":"Receivables","subtopic":"310-10","subtopic_title":"Overall","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Accounting for Loan Losses by Registrants Engaged in Lending Activities","paragraphs":[{"citation":"310-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5D9D0A36-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/310/10/#310-10-S99-4\" class=\"xref\">310-10-S99-4</a>, SAB Topic 6.L., for SEC Staff views on accounting for loan losses by registrants engaged in lending activities. </span></span></div></div>","snippet":"See paragraph 310-10-S99-4, SAB Topic 6.L., for SEC Staff views on accounting for loan losses by registrants engaged in lending activities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91465f5959d61812ea01238d0c35429068641f1255679496607b5f122c82ac31","downloaded_from":"2026-09-09T23:25:23.298Z","last_downloaded_at":"2026-09-09T23:25:23.298Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480575","source_sha256":"48d041903e762eeab9197582650060d3295e227e2ec2a7d8bb083865599a77b8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1f2b6c535155c8d54dbe67c8a5d402dc43bde1fbd596d6aada87bbbe6206acc1","downloaded_from":"2026-09-09T23:25:23.298Z","last_downloaded_at":"2026-09-09T23:25:23.298Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480575","source_sha256":"48d041903e762eeab9197582650060d3295e227e2ec2a7d8bb083865599a77b8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bd0a232c2c442dc05afd3287dc603643dd1f37bd56b23d0bf14150e6dd79db6","downloaded_from":"2026-09-09T23:25:23.298Z","last_downloaded_at":"2026-09-09T23:25:23.298Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480575","source_sha256":"48d041903e762eeab9197582650060d3295e227e2ec2a7d8bb083865599a77b8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4bd0a232c2c442dc05afd3287dc603643dd1f37bd56b23d0bf14150e6dd79db6","downloaded_from":"2026-09-09T23:25:23.298Z","last_downloaded_at":"2026-09-09T23:25:23.298Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480575","source_sha256":"48d041903e762eeab9197582650060d3295e227e2ec2a7d8bb083865599a77b8"}}