# ASC 325-940-S99: Investments—Other — Financial Services—Brokers and Dealers — SEC 99 SEC Materials

Source: FASB Accounting Standards Codification, Basic View

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## ASC 325-940-S99: SEC 99 SEC Materials

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SEC content: yes

#### SEC Staff Guidance

##### [325-940-S99-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-S99-1)

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The guidance prohibiting mark-to-market accounting for nonderivative energy trading contracts (see paragraph [932-330-35-1](https://asc.understandingaccounting.org/asc/330/932/#330-932-35-1)) is equally applicable to brokers and dealers, as the Guide for brokers and dealers in securities does not afford brokers and dealers special treatment in that regard.