# ASC 605-952-35: Revenue Recognition — Franchisors — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/952/#35-subsequent-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:50:29.396Z to 2026-09-10T00:50:29.396Z

Record version: sha256:c49a3336e2e6ec472b78288e93304921ee2370bf6a6b18e0e86370051453cc70

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-952-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/605/952/#35-subsequent-measurement)

SEC content: no

##### [605-952-35-1](https://asc.understandingaccounting.org/asc/605/952/#605-952-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:50:29.396Z to 2026-09-10T00:50:29.396Z

Record version: sha256:1262e0c8d06e42267d19e0de121d20579e02d3a54afd467065c0dc29b7693421

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).