# ASC 340-915-35: Other Assets and Deferred Costs — Development Stage Entities — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/915/#35-subsequent-measurement)

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## ASC 340-915-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/340/915/#35-subsequent-measurement)

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##### [340-915-35-1](https://asc.understandingaccounting.org/asc/340/915/#340-915-35-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).

##### [340-915-35-2](https://asc.understandingaccounting.org/asc/340/915/#340-915-35-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-10](https://asc.understandingaccounting.org/updates/asu-2014-10/).