{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/715/958/#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":"715","topic_title":"Compensation—Retirement Benefits","subtopic":"715-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"715-958-35-1","para":"35-1","html":"
When a not-for-profit entity (NFP) applies the subsequent measurement provisions of the following Sections, the references to the prior service costs or credits included in accumulated other comprehensive income shall instead be to the prior service costs or credits that have been recognized as changes in net assets without donor restrictions arising from a defined benefit plan (or a postretirement benefit plan) but not yet reclassified as components of net periodic pension cost (or net periodic postretirement benefit cost):
  1. a
    Section 715-30-35
  2. b
    Section 715-60-35.
","snippet":"When a not-for-profit entity (NFP) applies the subsequent measurement provisions of the following Sections, the references to the prior service costs or credits included in accumulated other comprehensive income shall in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c037bcd1c82bff4b696d6a2cb10818d4d189648b14ec22889b46cf155ef4761f","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}},{"citation":"715-958-35-2","para":"35-2","html":"
When an NFP applies the subsequent measurement guidance in the following Sections, the references to gains and/or losses included in accumulated other comprehensive income shall instead be to the gains and/or losses that have been recognized as changes in net assets without donor restrictions arising from a defined benefit plan (or a postretirement benefit plan) but not yet reclassified as components of net periodic pension cost (or net periodic postretirement benefit cost):
  1. a
    Section 715-30-35
  2. b
    Section 715-60-35.
","snippet":"When an NFP applies the subsequent measurement guidance in the following Sections, the references to gains and/or losses included in accumulated other comprehensive income shall instead be to the gains and/or losses that…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b24c075658f923cbabe7ff03e912f11ae21c8b5e3afde69e82922a89337553ac","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}},{"citation":"715-958-35-3","para":"35-3","html":"
When an NFP applies the subsequent measurement provisions of the following Sections, the references to the transition obligation or asset remaining in accumulated other comprehensive income shall instead be to the transition obligation or asset that has been recognized as a change in net assets without donor restrictions arising from a defined benefit plan (or a postretirement benefit plan) but not yet reclassified as a component of net periodic pension cost (or net periodic postretirement benefit cost):
  1. a
    Section 715-30-35
  2. b
    Section 715-60-35.
","snippet":"When an NFP applies the subsequent measurement provisions of the following Sections, the references to the transition obligation or asset remaining in accumulated other comprehensive income shall instead be to the transi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:001148a5c2f78cb6c486e6ecc471f3c5c21d5cca7cdb850ac20032c5e131125a","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}},{"citation":"715-958-35-4","para":"35-4","html":"
When an NFP applies the subsequent measurement provisions of the following paragraphs, references to amounts previously recognized in other comprehensive income shall be instead to amounts that have been recognized as a change in net assets without donor restrictions arising from a defined benefit plan (or a postretirement benefit plan) but not yet reclassified as components of net periodic pension cost (or net periodic postretirement benefit cost):
  1. a
    Paragraph 715-30-35-65
  2. b
    Paragraph 715-60-35-127.
","snippet":"When an NFP applies the subsequent measurement provisions of the following paragraphs, references to amounts previously recognized in other comprehensive income shall be instead to amounts that have been recognized as a …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b7f32ba1060bcdc1d5f84b79571a56bb0c93cdc8828f6c5f6904f017f0560225","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}},{"citation":"715-958-35-5","para":"35-5","html":"
When an NFP applies the subsequent measurement provisions of paragraph 715-30-35-25(a), references to the net balance included in accumulated other comprehensive income shall be instead to the net balance that has been recognized as a change in net assets without donor restrictions arising from a defined benefit plan but not yet reclassified as components of net periodic pension cost.
","snippet":"When an NFP applies the subsequent measurement provisions of paragraph 715-30-35-25(a), references to the net balance included in accumulated other comprehensive income shall be instead to the net balance that has been r…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b056d29b87e9c0ad459f36ec1faf08d117630b093473020fc6a98046041fcfa1","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}},{"citation":"715-958-35-6","para":"35-6","html":"
When an NFP applies the subsequent measurement guidance in paragraph 715-30-35-21, the gains and losses that are not recognized immediately as a component of net periodic pension cost shall be recognized in accordance with paragraph 958-715-45-1.
","snippet":"When an NFP applies the subsequent measurement guidance in paragraph 715-30-35-21, the gains and losses that are not recognized immediately as a component of net periodic pension cost shall be recognized in accordance wi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c54c6b2a34465372eb931bdf304a0d82b34e2a8109a4f399b48f9fc7da6621ea","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}},{"citation":"715-958-35-7","para":"35-7","html":"
Not-for-profit employers that do not report other comprehensive income in accordance with the provisions of Topic 220, shall apply the provisions of paragraphs
715-30-35-79 through 35-91
and
715-30-35-92 through 35-96
in an analogous manner that is appropriate for their method of reporting financial performance and financial position.
","snippet":"Not-for-profit employers that do not report other comprehensive income in accordance with the provisions of Topic 220, shall apply the provisions of paragraphs 715-30-35-79 through 35-91 and 715-30-35-92 through 35-96 in…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ac1368ba325d6a4ecc8f98c43e7c9b45b290fc9b67a5da85c920153f789fb5c8","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbdfd7b65d61c6ccbd80d5d0e0f67565168e7e4e93bf047ab210d02ce3ad7732","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19eaf5eb9e5de18031be8b7a50b01630fee6766ba21a4a68b67161655a1d0498","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19eaf5eb9e5de18031be8b7a50b01630fee6766ba21a4a68b67161655a1d0498","downloaded_from":"2026-09-10T01:02:37.266Z","last_downloaded_at":"2026-09-10T01:02:37.266Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477537","source_sha256":"ca58fc78a5cc056d914e6bcdae44a5d0f933972e10ef4762d4baf22f58a7db17"}}