# ASC 480-10-S35: Distinguishing Liabilities from Equity — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/480/10/#sec-35-subsequent-measurement)

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## ASC 480-10-S35: SEC 35 Subsequent Measurement

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SEC content: yes

#### Subsequent Adjustments to Redeemable Securities and the Treatment of Changes in Carrying Amount on Income Applicable to Common Stockholders

##### [480-10-S35-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S35-1)

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See paragraph [480-10-S99-2](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-2), SAB Topic 3.C, for SEC Staff views on subsequent changes to the carrying amount of mandatorily redeemable securities.

##### [480-10-S35-2](https://asc.understandingaccounting.org/asc/480/10/#480-10-S35-2)

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See paragraph [480-10-S99-3A](https://asc.understandingaccounting.org/asc/480/10/#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 of the adjustments on income applicable to common stockholders.

#### Impact of CFRR 211 on Shares Granted Under Share-Based Payment Arrangements

##### [480-10-S35-3](https://asc.understandingaccounting.org/asc/480/10/#480-10-S35-3)

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See paragraph [718-10-S99-1](https://asc.understandingaccounting.org/asc/718/10/#718-10-S99-1), SAB Topic 14.E, for SEC Staff views on the impact of paragraph [480-10-S99-1](https://asc.understandingaccounting.org/asc/480/10/#480-10-S99-1), CFRR 211, on the subsequent measurement of shares granted under share-based payment arrangements.