# ASC 320-965-35: Investments—Debt Securities — Plan Accounting—Health and Welfare Benefit Plans — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/965/#35-subsequent-measurement)

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## ASC 320-965-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/320/965/#35-subsequent-measurement)

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##### [320-965-35-1](https://asc.understandingaccounting.org/asc/320/965/#320-965-35-1)

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Plan investments in the form of equity or debt securities shall be reported at their [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.") less costs to sell, if significant, at the financial statement date.