{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/50/#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":"805-50","subtopic_title":"Related Issues","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":"Acquisition of Assets Rather than a Business","heading":"Accounting After Acquisition","paragraphs":[{"citation":"805-50-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7EBB06E4-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">After the acquisition, the acquiring entity accounts for the asset or liability in accordance with the appropriate generally accepted accounting principles (GAAP). The basis for measuring the asset acquired or liability assumed has no effect on the subsequent accounting for the asset or liability. </span></span></div></div>","snippet":"After the acquisition, the acquiring entity accounts for the asset or liability in accordance with the appropriate generally accepted accounting principles (GAAP). The basis for measuring the asset acquired or liability …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:077810f191a84c37d37a1031e88f5f16558accab876b34176ebbe3b09bf32cdc","downloaded_from":"2026-09-10T01:25:10.742Z","last_downloaded_at":"2026-09-10T01:25:10.742Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479998","source_sha256":"d649cb60dba92d68c9dcb5257f8ca1aeea58e59d990f95715c6fd9bbea1df861"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d392ad216b14da3a82e476f11a1b7cfb18f8dc9950e916238f42672b1ea467a1","downloaded_from":"2026-09-10T01:25:10.742Z","last_downloaded_at":"2026-09-10T01:25:10.742Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479998","source_sha256":"d649cb60dba92d68c9dcb5257f8ca1aeea58e59d990f95715c6fd9bbea1df861"}},{"block":"Pushdown Accounting","heading":null,"paragraphs":[{"citation":"805-50-35-2","para":"35-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7EC602B8-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">An <a href=\"/glossary/a/#acquiree\" class=\"term\" title=\"The business or businesses that the acquirer obtains control of in a business combination. This term also includes a nonprofit activity or business that a not-for-profit acquirer obtains control of in an acquisition by a not-for-profit entity.\"><span>acquiree</span></a> shall follow the subsequent measurement guidance in other Subtopics of Topic <a altsource=\"GUID-2E207482-2F2C-41D3-ADA4-A53A3509B10F.ditamap\" class=\"ditamap\">805</a> and other applicable Topics to subsequently measure and account for its assets, liabilities, and equity instruments, as applicable. </span></span></div></div>","snippet":"An acquiree shall follow the subsequent measurement guidance in other Subtopics of Topic 805 and other applicable Topics to subsequently measure and account for its assets, liabilities, and equity instruments, as applica…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5e0300b1a8eb3200ca555e2e700db4c556063956ccf307f3651c97abe08d8d7","downloaded_from":"2026-09-10T01:25:10.742Z","last_downloaded_at":"2026-09-10T01:25:10.742Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479998","source_sha256":"d649cb60dba92d68c9dcb5257f8ca1aeea58e59d990f95715c6fd9bbea1df861"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f17a53841d06f6e1da8377258dcaf3f5257bb6cf320196d7788c8792db2493c","downloaded_from":"2026-09-10T01:25:10.742Z","last_downloaded_at":"2026-09-10T01:25:10.742Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479998","source_sha256":"d649cb60dba92d68c9dcb5257f8ca1aeea58e59d990f95715c6fd9bbea1df861"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5a57b40417906062548c2a1d6d151e774cece117a8707c190491bb032c130e3","downloaded_from":"2026-09-10T01:25:10.742Z","last_downloaded_at":"2026-09-10T01:25:10.742Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479998","source_sha256":"d649cb60dba92d68c9dcb5257f8ca1aeea58e59d990f95715c6fd9bbea1df861"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e5a57b40417906062548c2a1d6d151e774cece117a8707c190491bb032c130e3","downloaded_from":"2026-09-10T01:25:10.742Z","last_downloaded_at":"2026-09-10T01:25:10.742Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479998","source_sha256":"d649cb60dba92d68c9dcb5257f8ca1aeea58e59d990f95715c6fd9bbea1df861"}}