# ASC 350-60-35: Intangibles—Goodwill and Other — Crypto Assets — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/60/#35-subsequent-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:03:20.817Z to 2026-09-10T00:03:20.817Z

Record version: sha256:e2dd0b6d3f0457d130d4bc84955bb9146d491dbb754d0cfd1f82060c32d8fb04

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 350-60-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/350/60/#35-subsequent-measurement)

SEC content: no

##### [350-60-35-1](https://asc.understandingaccounting.org/asc/350/60/#350-60-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:03:20.817Z to 2026-09-10T00:03:20.817Z

Record version: sha256:9287fcb3f90cccc72dd895438bcc76accacbb52ab4e0d65f3e5eea8b587b5c87

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


An entity shall measure crypto assets 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.") in the statement of financial position. Gains and losses from the remeasurement of crypto assets shall be included in net income.