# ASC 325-944-35: Investments—Other — Financial Services—Insurance — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/944/#35-subsequent-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z

Record version: sha256:a808c955e2d00fa73e3b506410df9bcb61c4e09b97c7b596e479d22099e14023

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 325-944-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/944/#35-subsequent-measurement)

SEC content: no

##### [325-944-35-1](https://asc.understandingaccounting.org/asc/325/944/#325-944-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z

Record version: sha256:1f5e92ee99e646c3b926f6826be99d438e993ffad884092705e30994939ee1c4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-944-35-2](https://asc.understandingaccounting.org/asc/325/944/#325-944-35-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z

Record version: sha256:89e26fe7ba23b1cd83584c9c11d62eabfdebf6bf756e50886a56e57a5d32efaa

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [325-944-35-3](https://asc.understandingaccounting.org/asc/325/944/#325-944-35-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:46:26.297Z to 2026-09-09T23:46:26.297Z

Record version: sha256:91f305e27066b700d2067c5c1b6dbc09be36c45789549f5b4c9fe4f0a032ee59

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).