# ASC 740-946-35: Income Taxes — Financial Services—Investment Companies — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 740-946-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/740/946/#35-subsequent-measurement)

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##### [740-946-35-1](https://asc.understandingaccounting.org/asc/740/946/#740-946-35-1)

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If a provision for deferred income taxes on unrealized appreciation exists, it shall be charged against the unrealized gains account.