{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#sec-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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","subtopic_title":"Overall","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Debt Issue Costs in Conjunction with a Business Combination","paragraphs":[{"citation":"340-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65D8EA95-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/340/10/#340-10-S99-2\" class=\"xref\">340-10-S99-2</a>, SAB Topic 2.A.6, Question 1, for SEC Staff views on the amortization of debt issue costs for interim \"bridge financing.\" </span></span></div></div>","snippet":"See paragraph 340-10-S99-2, SAB Topic 2.A.6, Question 1, for SEC Staff views on the amortization of debt issue costs for interim \"bridge financing.\"","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4095b3194c82df802046c5fef70bfc2c2967c7b2157fc11c635a0a3777f2f71","downloaded_from":"2026-09-09T23:54:51.546Z","last_downloaded_at":"2026-09-09T23:54:51.546Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480458","source_sha256":"c993b9330a7f3240a921de3caea20f1cf4920ca13e3f7d0cfea28aaf759ceae4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1d98df3dab94d2d460c3654d30c1e32a3078eeeaa6c77b7a4c8e89003ee7eea7","downloaded_from":"2026-09-09T23:54:51.546Z","last_downloaded_at":"2026-09-09T23:54:51.546Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480458","source_sha256":"c993b9330a7f3240a921de3caea20f1cf4920ca13e3f7d0cfea28aaf759ceae4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce6bfc1ca0c75ee0be2c1521922a2d6262fc016680e741448509dc5ceacdeacd","downloaded_from":"2026-09-09T23:54:51.546Z","last_downloaded_at":"2026-09-09T23:54:51.546Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480458","source_sha256":"c993b9330a7f3240a921de3caea20f1cf4920ca13e3f7d0cfea28aaf759ceae4"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce6bfc1ca0c75ee0be2c1521922a2d6262fc016680e741448509dc5ceacdeacd","downloaded_from":"2026-09-09T23:54:51.546Z","last_downloaded_at":"2026-09-09T23:54:51.546Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480458","source_sha256":"c993b9330a7f3240a921de3caea20f1cf4920ca13e3f7d0cfea28aaf759ceae4"}}