# ASC 350-10-S35: Intangibles—Goodwill and Other — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/10/#sec-35-subsequent-measurement)

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## ASC 350-10-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/350/10/#sec-35-subsequent-measurement)

SEC content: yes

#### Recognition and Measurement of an Impairment Loss

##### [350-10-S35-1](https://asc.understandingaccounting.org/asc/350/10/#350-10-S35-1)

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See paragraph [805-20-S99-3](https://asc.understandingaccounting.org/asc/805/20/#805-20-S99-3), SEC Staff Announcement: Use of Residual Method to Value Acquired Assets Other Than Goodwill, for SEC Staff views on the impairment testing of intangible assets.