{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/10/#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":"710","topic_title":"Compensation—General","subtopic":"710-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Deferred Compensation—Rabbi Trusts","heading":null,"paragraphs":[{"citation":"710-10-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subsequent Measurement Section addresses the four plans (A to D) as outlined in paragraph <a href=\"/asc/710/10/#710-10-25-15\" class=\"xref\">710-10-25-15</a>.</div></div>","snippet":"The guidance in this Subsequent Measurement Section addresses the four plans (A to D) as outlined in paragraph 710-10-25-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fd74c4ddf246493633883f92e41722a8843eaf6ee4bc32dcaf9814814a27557","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:333e1747c99b4ca0b62cf7502602f55aaf0db4cf5b69b7b90ced37651067f5a6","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}},{"block":"Deferred Compensation—Rabbi Trusts","heading":"Plan A","paragraphs":[{"citation":"710-10-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B96A7D56-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Subsequent changes in the fair value of the employer's stock shall not be recognized. </span></span><span class=\"sfragment\" id=\"sfr_B96A7E65-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"> With respect to the deferred compensation obligation recognized under paragraph <a href=\"/asc/710/10/#710-10-25-16\" class=\"xref\">710-10-25-16</a>, changes in the fair value of the amount owed to the employee shall not be recognized. </span></span></div></div>","snippet":"Subsequent changes in the fair value of the employer's stock shall not be recognized. With respect to the deferred compensation obligation recognized under paragraph 710-10-25-16, changes in the fair value of the amount …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78f6c23a5f18894a23a1cd34257ad51b3e17f8ec66ea07daa737c42cf532b79c","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77605404cca16221860cd013f5f9df9f8094795429441e034bba5aefb8b40752","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}},{"block":"Deferred Compensation—Rabbi Trusts","heading":"Plans B and C","paragraphs":[{"citation":"710-10-35-3","para":"35-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B96A7F4A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Subsequent changes in the fair value of the employer's stock, recorded in a manner similar to treasury stock, shall not be recognized. </span></span><span class=\"sfragment\" id=\"sfr_B96A80A0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The deferred compensation obligation shall be adjusted with a corresponding charge (or credit) to compensation cost, to reflect the changes in the fair value of the amount owed to the employee. </span></span></div></div>","snippet":"Subsequent changes in the fair value of the employer's stock, recorded in a manner similar to treasury stock, shall not be recognized. The deferred compensation obligation shall be adjusted with a corresponding charge (o…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9761ad1c71a595c65a47264e90323e41637bf43781605394c93d6cd42a2187e7","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb92193fd8fb80eeb3b73e17b84ef8768d3aa639a64b0cb850515840af90114a","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}},{"block":"Deferred Compensation—Rabbi Trusts","heading":"Plan D","paragraphs":[{"citation":"710-10-35-4","para":"35-4","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B96A8171-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The deferred compensation obligation shall be adjusted, with a corresponding charge (or credit) to compensation cost, to reflect changes in the fair value of the amount owed to the employee. </span></span></div></div>","snippet":"The deferred compensation obligation shall be adjusted, with a corresponding charge (or credit) to compensation cost, to reflect changes in the fair value of the amount owed to the employee.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bbb538b65935dc1e40ce5cae5d58a713e652d557d40d777f2f68c31d956fb0a","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:175884e7de6c4f3ef4a1e362df78a3592450cdd6ce0ec2db3e52c41800d0a868","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31da07ec49d246af6bcfb14b65867125a3024e740bac0f2ccd871cb06956eac4","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31da07ec49d246af6bcfb14b65867125a3024e740bac0f2ccd871cb06956eac4","downloaded_from":"2026-09-10T00:57:29.759Z","last_downloaded_at":"2026-09-10T00:57:29.759Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483017","source_sha256":"7d10dede68ac64632ba9444de9e162e6d90c2943c77e07daba918f2cd93f13af"}}