# ASC 310-942-S35: Receivables — Financial Services—Depository and Lending — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/942/#sec-35-subsequent-measurement)

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## ASC 310-942-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/942/#sec-35-subsequent-measurement)

SEC content: yes

#### Reporting of an Allocated Transfer Risk Reserve in Filings Under the Federal Securities Laws

##### [310-942-S35-1](https://asc.understandingaccounting.org/asc/310/942/#310-942-S35-1)

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See paragraph [942-310-S99-3](https://asc.understandingaccounting.org/asc/310/942/#310-942-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.