{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/10/#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":"805","topic_title":"Business Combinations","subtopic":"805-10","subtopic_title":"Overall","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-10-35-1","para":"35-1","html":"
In general, an acquirer shall subsequently measure and account for assets acquired, liabilities assumed or incurred, and equity instruments issued in a business combination in accordance with other applicable generally accepted accounting principles (GAAP) for those items, depending on their nature. However, this Topic provides guidance on subsequently measuring and accounting for any of the following assets acquired, liabilities assumed or incurred, and equity instruments issued in a business combination:
  1. a
    Reacquired rights (see paragraph 805-20-35-2)
  2. b
    Assets and liabilities arising from contingencies recognized as of the acquisition date (see paragraph 805-20-35-3)
  3. c
    Indemnification assets (see paragraph 805-20-35-4)
  4. d
    Contingent consideration (see paragraph 805-30-35-1)
  5. e
    Contingent consideration arrangements of an acquiree assumed by the acquirer (see paragraph 805-30-35-1A).
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Other Subtopics in this Topic provide examples of guidance elsewhere in GAAP on subsequently measuring and accounting for assets acquired, liabilities assumed or incurred, and any noncontrolling interests in a business combination.
","snippet":"Other Subtopics in this Topic provide examples of guidance elsewhere in GAAP on subsequently measuring and accounting for assets acquired, liabilities assumed or incurred, and any noncontrolling interests in a business c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6616df47739f53aae786de1eaae310af6c267732e2bcd55f23452938b69e3722","downloaded_from":"2026-09-10T01:22:33.360Z","last_downloaded_at":"2026-09-10T01:22:33.360Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479352","source_sha256":"b957bc4c4f06753d6ebfc36dff0bf65f58d2063a79933849f9dbfbef46c5227a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:20676b7cc19d2c6aa9fc16fba861c82b39b76eae52c999490a5d89079b95a0d5","downloaded_from":"2026-09-10T01:22:33.360Z","last_downloaded_at":"2026-09-10T01:22:33.360Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479352","source_sha256":"b957bc4c4f06753d6ebfc36dff0bf65f58d2063a79933849f9dbfbef46c5227a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df94910a5eb0bfbc8b2f78a2ddd3ed97a9153c7528a50fe3ff8b2879d6227ca7","downloaded_from":"2026-09-10T01:22:33.360Z","last_downloaded_at":"2026-09-10T01:22:33.360Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479352","source_sha256":"b957bc4c4f06753d6ebfc36dff0bf65f58d2063a79933849f9dbfbef46c5227a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:df94910a5eb0bfbc8b2f78a2ddd3ed97a9153c7528a50fe3ff8b2879d6227ca7","downloaded_from":"2026-09-10T01:22:33.360Z","last_downloaded_at":"2026-09-10T01:22:33.360Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479352","source_sha256":"b957bc4c4f06753d6ebfc36dff0bf65f58d2063a79933849f9dbfbef46c5227a"}}