{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/965/#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":"320-965","subtopic_title":"Plan Accounting—Health and Welfare Benefit Plans","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_22D0D6D0-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Plan investments in the form of equity or debt securities shall be reported at their <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a> less costs to sell, if significant, at the financial statement date. </span></span></div></div>","snippet":"Plan investments in the form of equity or debt securities shall be reported at their fair value less costs to sell, if significant, at the financial statement date.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4354de7a61b915e411dafb24ea946b4c326bdd2a5e2481c895be4d67606ace44","downloaded_from":"2026-09-09T23:38:32.862Z","last_downloaded_at":"2026-09-09T23:38:32.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479449","source_sha256":"3b93b43229b490b987b8d8592c661c9032a0272164f9ede82c570f163e1de357"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b400a8ba7ef53289dbb26db68c524bf5ace4765e52fcdf6ee44de7b307029649","downloaded_from":"2026-09-09T23:38:32.862Z","last_downloaded_at":"2026-09-09T23:38:32.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479449","source_sha256":"3b93b43229b490b987b8d8592c661c9032a0272164f9ede82c570f163e1de357"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7a0cccad5514d90338fdcb4a377f115b4cd879c295e0d718e460a9e51992aaa","downloaded_from":"2026-09-09T23:38:32.862Z","last_downloaded_at":"2026-09-09T23:38:32.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479449","source_sha256":"3b93b43229b490b987b8d8592c661c9032a0272164f9ede82c570f163e1de357"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7a0cccad5514d90338fdcb4a377f115b4cd879c295e0d718e460a9e51992aaa","downloaded_from":"2026-09-09T23:38:32.862Z","last_downloaded_at":"2026-09-09T23:38:32.862Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479449","source_sha256":"3b93b43229b490b987b8d8592c661c9032a0272164f9ede82c570f163e1de357"}}