# ASC 320-946-S35: Investments—Debt Securities — Financial Services—Investment Companies — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/946/#sec-35-subsequent-measurement)

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## ASC 320-946-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/320/946/#sec-35-subsequent-measurement)

SEC content: yes

#### Investment Securities

##### [320-946-S35-1](https://asc.understandingaccounting.org/asc/320/946/#320-946-S35-1)

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See paragraph [946-320-S99-12](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-12), CFRR 404.03.b, for the valuation requirements for certain investment securities.

##### [320-946-S35-2](https://asc.understandingaccounting.org/asc/320/946/#320-946-S35-2)

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See paragraph [946-320-S99-17](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-17), CFRR 404.04.a, for the valuation requirements for restricted securities.

#### Money Market Funds

##### [320-946-S35-3](https://asc.understandingaccounting.org/asc/320/946/#320-946-S35-3)

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See paragraph [946-320-S99-20](https://asc.understandingaccounting.org/asc/320/946/#320-946-S99-20), CFRR 404.05, Money Market Funds, for subsequent valuation requirements for money market funds in valuing certain portfolio securities.