# ASC 325-946-35: Investments—Other — Financial Services—Investment Companies — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/946/#35-subsequent-measurement)

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## ASC 325-946-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/946/#35-subsequent-measurement)

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##### [325-946-35-1](https://asc.understandingaccounting.org/asc/325/946/#325-946-35-1)

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An investment company shall subsequently measure its other investments at [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.").