# ASC 320-10-S35: Investments—Debt Securities — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/10/#sec-35-subsequent-measurement)

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## ASC 320-10-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/320/10/#sec-35-subsequent-measurement)

SEC content: yes

#### Holding Gains and Losses Adjustments to Assets and Liabilities as Related to the Implementation of Topic 320

##### [320-10-S35-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-S35-1)

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See paragraph [320-10-S99-2](https://asc.understandingaccounting.org/asc/320/10/#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 liabilities upon the implementation of Topic 320 as if unrealized holding gains or losses from securities classified as available for sale had been realized.