{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/942/#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":"310-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Reporting of an Allocated Transfer Risk Reserve in Filings Under the Federal Securities Laws","paragraphs":[{"citation":"310-942-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F403C308-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/310/942/#310-942-S99-3\" class=\"xref\">942-310-S99-3</a>, SAB Topic 11.I, for SEC Staff views on how the allocated transfer risk reserve should be reported in filings under Federal Securities Laws. </span></span></div></div>","snippet":"See paragraph 942-310-S99-3, SAB Topic 11.I, for SEC Staff views on how the allocated transfer risk reserve should be reported in filings under Federal Securities Laws.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f15443d809aa6fd55b2653b96e40cf02de5698120b207b65d0be39b8a44dd9e","downloaded_from":"2026-09-09T23:29:31.969Z","last_downloaded_at":"2026-09-09T23:29:31.969Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477793","source_sha256":"32a6ce2391204fab81e61111b732ea672cd3cf87577d24f6b3d52419942811ef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:94a0bb52fd02550c8fac78f143b41e3ec5fd70d888406eccaaa966990f651818","downloaded_from":"2026-09-09T23:29:31.969Z","last_downloaded_at":"2026-09-09T23:29:31.969Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477793","source_sha256":"32a6ce2391204fab81e61111b732ea672cd3cf87577d24f6b3d52419942811ef"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:634631eac936cad83f8554e731b767d74710ebb904e7180b9459bb695db02d9f","downloaded_from":"2026-09-09T23:29:31.969Z","last_downloaded_at":"2026-09-09T23:29:31.969Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477793","source_sha256":"32a6ce2391204fab81e61111b732ea672cd3cf87577d24f6b3d52419942811ef"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:634631eac936cad83f8554e731b767d74710ebb904e7180b9459bb695db02d9f","downloaded_from":"2026-09-09T23:29:31.969Z","last_downloaded_at":"2026-09-09T23:29:31.969Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477793","source_sha256":"32a6ce2391204fab81e61111b732ea672cd3cf87577d24f6b3d52419942811ef"}}