# ASC 710-10-35: Compensation—General — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/10/#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): 2026-09-10T00:57:29.759Z to 2026-09-10T00:57:29.759Z

Record version: sha256:31da07ec49d246af6bcfb14b65867125a3024e740bac0f2ccd871cb06956eac4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 710-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/710/10/#35-subsequent-measurement)

SEC content: no

### Deferred Compensation—Rabbi Trusts

##### [710-10-35-1](https://asc.understandingaccounting.org/asc/710/10/#710-10-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:29.759Z to 2026-09-10T00:57:29.759Z

Record version: sha256:3fd74c4ddf246493633883f92e41722a8843eaf6ee4bc32dcaf9814814a27557

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subsequent Measurement Section addresses the four plans (A to D) as outlined in paragraph [710-10-25-15](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-15).

#### Plan A

##### [710-10-35-2](https://asc.understandingaccounting.org/asc/710/10/#710-10-35-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:29.759Z to 2026-09-10T00:57:29.759Z

Record version: sha256:78f6c23a5f18894a23a1cd34257ad51b3e17f8ec66ea07daa737c42cf532b79c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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](https://asc.understandingaccounting.org/asc/710/10/#710-10-25-16), changes in the fair value of the amount owed to the employee shall not be recognized.

#### Plans B and C

##### [710-10-35-3](https://asc.understandingaccounting.org/asc/710/10/#710-10-35-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:29.759Z to 2026-09-10T00:57:29.759Z

Record version: sha256:9761ad1c71a595c65a47264e90323e41637bf43781605394c93d6cd42a2187e7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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 (or credit) to compensation cost, to reflect the changes in the fair value of the amount owed to the employee.

#### Plan D

##### [710-10-35-4](https://asc.understandingaccounting.org/asc/710/10/#710-10-35-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:57:29.759Z to 2026-09-10T00:57:29.759Z

Record version: sha256:9bbb538b65935dc1e40ce5cae5d58a713e652d557d40d777f2f68c31d956fb0a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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.