{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#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":"505","topic_title":"Equity","subtopic":"505-10","subtopic_title":"Overall","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Increasing Rate Preferred Stock","paragraphs":[{"citation":"505-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FCFBE753-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/505/10/#505-10-S99-7\" class=\"xref\">505-10-S99-7</a>, SAB Topic 5.Q, Questions 2 and 3, for SEC Staff views on increasing rate preferred stock. </span></span></div></div>","snippet":"See paragraph 505-10-S99-7, SAB Topic 5.Q, Questions 2 and 3, for SEC Staff views on increasing rate preferred stock.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1ad9c696cfa2bb141b0961061a6a52960c2310651c4f1848c14d98bab60c09ac","downloaded_from":"2026-09-10T00:37:14.860Z","last_downloaded_at":"2026-09-10T00:37:14.860Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480125","source_sha256":"921105c3380e1b6c532f951b903e426230fa52061fcb269a176d85485961807e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2c973ef6fe8e9226647c93c7b0a1e9906cdf0344baef20b98d8b977485159958","downloaded_from":"2026-09-10T00:37:14.860Z","last_downloaded_at":"2026-09-10T00:37:14.860Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480125","source_sha256":"921105c3380e1b6c532f951b903e426230fa52061fcb269a176d85485961807e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4df2ded70c4647eb55514c0f2ec3d7c767b764843bfa96751be2e2788dc13c9f","downloaded_from":"2026-09-10T00:37:14.860Z","last_downloaded_at":"2026-09-10T00:37:14.860Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480125","source_sha256":"921105c3380e1b6c532f951b903e426230fa52061fcb269a176d85485961807e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4df2ded70c4647eb55514c0f2ec3d7c767b764843bfa96751be2e2788dc13c9f","downloaded_from":"2026-09-10T00:37:14.860Z","last_downloaded_at":"2026-09-10T00:37:14.860Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480125","source_sha256":"921105c3380e1b6c532f951b903e426230fa52061fcb269a176d85485961807e"}}