{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/946/#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":"320-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Investment Securities","paragraphs":[{"citation":"320-946-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_124D7FE9-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/320/946/#320-946-S99-12\" class=\"xref\">946-320-S99-12</a>, CFRR 404.03.b, for the valuation requirements for certain investment securities. </span></span></div></div>","snippet":"See paragraph 946-320-S99-12, CFRR 404.03.b, for the valuation requirements for certain investment securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1915eec92e3ef3d6907b82086fe5071d20f6f61638f5bff59b1054b504e24029","downloaded_from":"2026-09-09T23:37:04.329Z","last_downloaded_at":"2026-09-09T23:37:04.329Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478973","source_sha256":"9678f95e15aec7acc32e1b11d309a27748433f369cebf199b7fac9f65d142dd4"}},{"citation":"320-946-S35-2","para":"S35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_124D8121-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/320/946/#320-946-S99-17\" class=\"xref\">946-320-S99-17</a>, CFRR 404.04.a, for the valuation requirements for restricted securities. </span></span></div></div>","snippet":"See paragraph 946-320-S99-17, CFRR 404.04.a, for the valuation requirements for restricted securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ee51f6fd4107a2d075597998df4ee8a773b8a73967aa971ae138c984c70aa5b6","downloaded_from":"2026-09-09T23:37:04.329Z","last_downloaded_at":"2026-09-09T23:37:04.329Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478973","source_sha256":"9678f95e15aec7acc32e1b11d309a27748433f369cebf199b7fac9f65d142dd4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce394a54308edaba9b10bceb0b18eb2edbf552f08412567e0f1ed66a764d7129","downloaded_from":"2026-09-09T23:37:04.329Z","last_downloaded_at":"2026-09-09T23:37:04.329Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478973","source_sha256":"9678f95e15aec7acc32e1b11d309a27748433f369cebf199b7fac9f65d142dd4"}},{"block":null,"heading":"Money Market Funds","paragraphs":[{"citation":"320-946-S35-3","para":"S35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_124D8220-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/320/946/#320-946-S99-20\" class=\"xref\">946-320-S99-20</a>, CFRR 404.05, Money Market Funds, for subsequent valuation requirements for money market funds in valuing certain portfolio securities. </span></span></div></div>","snippet":"See paragraph 946-320-S99-20, CFRR 404.05, Money Market Funds, for subsequent valuation requirements for money market funds in valuing certain portfolio securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c88e289077aefb1dfca548df4bf670a7a3a4f14484b75d3383092261cd3f28be","downloaded_from":"2026-09-09T23:37:04.329Z","last_downloaded_at":"2026-09-09T23:37:04.329Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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