{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/10/#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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-10","subtopic_title":"Overall","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Holding Gains and Losses Adjustments to Assets and Liabilities as Related to the Implementation of Topic 320","paragraphs":[{"citation":"320-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_AB04340F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/320/10/#320-10-S99-2\" class=\"xref\">320-10-S99-2</a>, SEC Staff Announcement: Adjustments in Assets and Liabilities for Holding Gains and Losses as Related to the Implementation of Topic <a altsource=\"GUID-A9CFFB3B-63C1-4D60-AEE3-DA1A278C07C2.ditamap\" class=\"ditamap\">320</a> for SEC Staff views on adjusting certain assets and liabilities upon the implementation of Topic 320 as if unrealized holding gains or losses from securities classified as available for sale had been realized. </span></span></div></div>","snippet":"See paragraph 320-10-S99-2, SEC Staff Announcement: Adjustments in Assets and Liabilities for Holding Gains and Losses as Related to the Implementation of Topic 320 for SEC Staff views on adjusting certain assets and lia…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:be02bd35db552a798d066b4f78380e99a29d9d4182cd8a1982b6c4d557082f8f","downloaded_from":"2026-09-09T23:35:17.811Z","last_downloaded_at":"2026-09-09T23:35:17.811Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480294","source_sha256":"f3246d338a573a806397496512b60ec3523f2d17b632300a2a8b66dfdbc06238"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:12965a47d1acad3df251be5f6d5e3222681eeb4987e063f053b7105eb5ac7dfe","downloaded_from":"2026-09-09T23:35:17.811Z","last_downloaded_at":"2026-09-09T23:35:17.811Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480294","source_sha256":"f3246d338a573a806397496512b60ec3523f2d17b632300a2a8b66dfdbc06238"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f2771c4e2ef0339add01d97d65081bac8217352287b2b7b71a49820f94af07f","downloaded_from":"2026-09-09T23:35:17.811Z","last_downloaded_at":"2026-09-09T23:35:17.811Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480294","source_sha256":"f3246d338a573a806397496512b60ec3523f2d17b632300a2a8b66dfdbc06238"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0f2771c4e2ef0339add01d97d65081bac8217352287b2b7b71a49820f94af07f","downloaded_from":"2026-09-09T23:35:17.811Z","last_downloaded_at":"2026-09-09T23:35:17.811Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480294","source_sha256":"f3246d338a573a806397496512b60ec3523f2d17b632300a2a8b66dfdbc06238"}}