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Pending content is not necessarily effective.","topic":"480","topic_title":"Distinguishing Liabilities from Equity","subtopic":"480-10","subtopic_title":"Overall","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Subsequent Adjustments to Redeemable Securities and the Treatment of Changes in Carrying Amount on Income Applicable to Common Stockholders","paragraphs":[{"citation":"480-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65EBC886-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/480/10/#480-10-S99-2\" class=\"xref\">480-10-S99-2</a>, SAB Topic 3.C, for SEC Staff views on subsequent changes to the carrying amount of mandatorily redeemable securities. </span></span></div></div>","snippet":"See paragraph 480-10-S99-2, SAB Topic 3.C, for SEC Staff views on subsequent changes to the carrying amount of mandatorily redeemable securities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f0b604cd02038207a4dee984d36265436a54c4cc3ac09075ffb8fd4954556240","downloaded_from":"2026-09-10T00:36:16.295Z","last_downloaded_at":"2026-09-10T00:36:16.295Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479917","source_sha256":"981306d14ff4809db7c4a62aae13b376d9ce162f7959bb66e0dd2d256baaf06b"}},{"citation":"480-10-S35-2","para":"S35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/480/10/#480-10-S99-3A\" class=\"xref\">480-10-S99-3A</a>, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on subsequent adjustments to the carrying amount of redeemable securities and the impact of the adjustments on income applicable to common stockholders.</div></div>","snippet":"See paragraph 480-10-S99-3A, SEC Staff Announcement: Classification and Measurement of Redeemable Securities, for SEC Staff views on subsequent adjustments to the carrying amount of redeemable securities and the impact o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e789a0a77dff136d764a780efeec624d084c92f92eba70b21cd77506d6f59b9","downloaded_from":"2026-09-10T00:36:16.295Z","last_downloaded_at":"2026-09-10T00:36:16.295Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479917","source_sha256":"981306d14ff4809db7c4a62aae13b376d9ce162f7959bb66e0dd2d256baaf06b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c120b16b2fbab1f567a2ef3198788a62b515621b40adec71ec07ca39666aea00","downloaded_from":"2026-09-10T00:36:16.295Z","last_downloaded_at":"2026-09-10T00:36:16.295Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479917","source_sha256":"981306d14ff4809db7c4a62aae13b376d9ce162f7959bb66e0dd2d256baaf06b"}},{"block":null,"heading":"Impact of CFRR 211 on Shares Granted Under Share-Based Payment Arrangements","paragraphs":[{"citation":"480-10-S35-3","para":"S35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65EBCAC2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/718/10/#718-10-S99-1\" class=\"xref\">718-10-S99-1</a>, SAB Topic 14.E, for SEC Staff views on the impact of paragraph <a href=\"/asc/480/10/#480-10-S99-1\" class=\"xref\">480-10-S99-1</a>, CFRR 211, on the subsequent measurement of shares granted under share-based payment arrangements. </span></span></div></div>","snippet":"See paragraph 718-10-S99-1, SAB Topic 14.E, for SEC Staff views on the impact of paragraph 480-10-S99-1, CFRR 211, on the subsequent measurement of shares granted under share-based payment arrangements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1aa8f7d7e96cc25db98662b0e998305cf7448312044a3cef740fd9bfac5ddb2c","downloaded_from":"2026-09-10T00:36:16.295Z","last_downloaded_at":"2026-09-10T00:36:16.295Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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