# ASC 470-10-S35: Debt — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/10/#sec-35-subsequent-measurement)

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## ASC 470-10-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/470/10/#sec-35-subsequent-measurement)

SEC content: yes

#### Debt Issue Costs in Conjunction with a Business Combination

##### [470-10-S35-1](https://asc.understandingaccounting.org/asc/470/10/#470-10-S35-1)

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See paragraph [340-10-S99-2](https://asc.understandingaccounting.org/asc/340/10/#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."