{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/940/#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":"325","topic_title":"Investments—Other","subtopic":"325-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":"Financial-Restructuring Transactions","paragraphs":[{"citation":"325-940-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EE80625B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Investments in the form of equity or financing provided to another entity in connection with financial-restructuring transactions </span></span><span class=\"sfragment\" id=\"sfr_EE8063CC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">shall be measured subsequently at <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>. </span></span></div></div>","snippet":"Investments in the form of equity or financing provided to another entity in connection with financial-restructuring transactions shall be measured subsequently at fair value.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f5cdd74d3dbbb159bb0e21aeb045a77d4553e9682f58a5acd86639a6ce02f14","downloaded_from":"2026-09-09T23:45:37.617Z","last_downloaded_at":"2026-09-09T23:45:37.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477397","source_sha256":"aff077b10f63d29af78f27b49095818d3bf0dfe106c6cd5c68177915e233f80e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0b311cf87729334a565e26e3ad0b7908adef9fa48053ac7d9038b5d6335ec1ab","downloaded_from":"2026-09-09T23:45:37.617Z","last_downloaded_at":"2026-09-09T23:45:37.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477397","source_sha256":"aff077b10f63d29af78f27b49095818d3bf0dfe106c6cd5c68177915e233f80e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f15ed428b664e77da1f2e822fa44c7e42c5e89d89189ba43f7478daf09df02c6","downloaded_from":"2026-09-09T23:45:37.617Z","last_downloaded_at":"2026-09-09T23:45:37.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477397","source_sha256":"aff077b10f63d29af78f27b49095818d3bf0dfe106c6cd5c68177915e233f80e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f15ed428b664e77da1f2e822fa44c7e42c5e89d89189ba43f7478daf09df02c6","downloaded_from":"2026-09-09T23:45:37.617Z","last_downloaded_at":"2026-09-09T23:45:37.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477397","source_sha256":"aff077b10f63d29af78f27b49095818d3bf0dfe106c6cd5c68177915e233f80e"}}