{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/940/#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":"325","topic_title":"Investments—Other","subtopic":"325-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management","paragraphs":[{"citation":"325-940-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EEA46ED2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/325/940/#325-940-S99-1\" class=\"xref\">940-325-S99-1</a>, SEC Observer Comment: Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management, for SEC Staff views on accounting for nonderivative energy trading contracts for brokers and dealers.</span></span></div></div>","snippet":"See paragraph 940-325-S99-1, SEC Observer Comment: Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management, for SEC Staff views on acc…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:940464bc32677c1a9e8b93dd176af269a117e0389ec220e032f26b911441e6e5","downloaded_from":"2026-09-09T23:45:46.919Z","last_downloaded_at":"2026-09-09T23:45:46.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478419","source_sha256":"968fbc90a521749104d8383ff3366df5574239778b1b53be64fa98efd0e94f21"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a18c59aadc670c041216e0cb8b681f86a6d24c1a33597e354762e28a74bb67a","downloaded_from":"2026-09-09T23:45:46.919Z","last_downloaded_at":"2026-09-09T23:45:46.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478419","source_sha256":"968fbc90a521749104d8383ff3366df5574239778b1b53be64fa98efd0e94f21"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02d51bda1397b1e86aa1af889e9954da289e9b7a0a4bfa4bb77b3c158934e6ce","downloaded_from":"2026-09-09T23:45:46.919Z","last_downloaded_at":"2026-09-09T23:45:46.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478419","source_sha256":"968fbc90a521749104d8383ff3366df5574239778b1b53be64fa98efd0e94f21"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:02d51bda1397b1e86aa1af889e9954da289e9b7a0a4bfa4bb77b3c158934e6ce","downloaded_from":"2026-09-09T23:45:46.919Z","last_downloaded_at":"2026-09-09T23:45:46.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478419","source_sha256":"968fbc90a521749104d8383ff3366df5574239778b1b53be64fa98efd0e94f21"}}