# ASC 325-940-S35: Investments—Other — Financial Services—Brokers and Dealers — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/940/#sec-35-subsequent-measurement)

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## ASC 325-940-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/940/#sec-35-subsequent-measurement)

SEC content: yes

#### Issues Involved in Accounting for Derivative Contracts Held for Trading Purposes and Contracts Involved in Energy Trading and Risk Management

##### [325-940-S35-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-S35-1)

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See paragraph [940-325-S99-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-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 accounting for nonderivative energy trading contracts for brokers and dealers.