{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/10/#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":"470","topic_title":"Debt","subtopic":"470-10","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":"470-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_5E28797C-6E93-1014-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 2, 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 2, 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:b6537c8977f44d1479fcc68b4c6efdd36a856164f979d80dad4025c76a8f7693","downloaded_from":"2026-09-10T00:30:51.674Z","last_downloaded_at":"2026-09-10T00:30:51.674Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480255","source_sha256":"d06cde0679d0885795e02cbc03c6b7348b8914d402eb72493f201a70cd59d6c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad221bbaaadcabffc521955029fbd3e97afada972560228c3997329e97d5a43","downloaded_from":"2026-09-10T00:30:51.674Z","last_downloaded_at":"2026-09-10T00:30:51.674Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480255","source_sha256":"d06cde0679d0885795e02cbc03c6b7348b8914d402eb72493f201a70cd59d6c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9a02ab5e35426adb0c6d0c56fbd35fe007750118e892b448f3967cabfc2f475","downloaded_from":"2026-09-10T00:30:51.674Z","last_downloaded_at":"2026-09-10T00:30:51.674Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480255","source_sha256":"d06cde0679d0885795e02cbc03c6b7348b8914d402eb72493f201a70cd59d6c8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d9a02ab5e35426adb0c6d0c56fbd35fe007750118e892b448f3967cabfc2f475","downloaded_from":"2026-09-10T00:30:51.674Z","last_downloaded_at":"2026-09-10T00:30:51.674Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480255","source_sha256":"d06cde0679d0885795e02cbc03c6b7348b8914d402eb72493f201a70cd59d6c8"}}