# ASC 310-10-S35: Receivables — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/10/#sec-35-subsequent-measurement)

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## ASC 310-10-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/10/#sec-35-subsequent-measurement)

SEC content: yes

#### Accounting for Loan Losses by Registrants Engaged in Lending Activities

##### [310-10-S35-1](https://asc.understandingaccounting.org/asc/310/10/#310-10-S35-1)

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See paragraph [310-10-S99-4](https://asc.understandingaccounting.org/asc/310/10/#310-10-S99-4), SAB Topic 6.L., for SEC Staff views on accounting for loan losses by registrants engaged in lending activities.