{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/946/#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":"325-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-946-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_13D19DDB-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An investment company shall subsequently measure its other investments 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":"An investment company shall subsequently measure its other investments at fair value.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7f126238d69ce07a166953410acf2fb3174b711fb23bfb0b2a495ebe175474a0","downloaded_from":"2026-09-09T23:46:52.617Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477290","source_sha256":"7b6eb17cb985996dfd1441d43ca424cfe8f06adab6538e24545e082fbe6c50e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:728e8af2bbe909110b2cf9c4703c0c37a48036eae87da64c60f41bef2e10b488","downloaded_from":"2026-09-09T23:46:52.617Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477290","source_sha256":"7b6eb17cb985996dfd1441d43ca424cfe8f06adab6538e24545e082fbe6c50e5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f478f6277fcee0839884d7f70dbc971ad4fa68a961585c936543529ec0016a26","downloaded_from":"2026-09-09T23:46:52.617Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477290","source_sha256":"7b6eb17cb985996dfd1441d43ca424cfe8f06adab6538e24545e082fbe6c50e5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f478f6277fcee0839884d7f70dbc971ad4fa68a961585c936543529ec0016a26","downloaded_from":"2026-09-09T23:46:52.617Z","last_downloaded_at":"2026-09-09T23:46:52.617Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477290","source_sha256":"7b6eb17cb985996dfd1441d43ca424cfe8f06adab6538e24545e082fbe6c50e5"}}