# ASC 805-50-35: Business Combinations — Related Issues — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/50/#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): 2026-09-10T01:25:10.742Z to 2026-09-10T01:25:10.742Z

Record version: sha256:e5a57b40417906062548c2a1d6d151e774cece117a8707c190491bb032c130e3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 805-50-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/805/50/#35-subsequent-measurement)

SEC content: no

### Acquisition of Assets Rather than a Business

#### Accounting After Acquisition

##### [805-50-35-1](https://asc.understandingaccounting.org/asc/805/50/#805-50-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:25:10.742Z to 2026-09-10T01:25:10.742Z

Record version: sha256:077810f191a84c37d37a1031e88f5f16558accab876b34176ebbe3b09bf32cdc

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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.

### Pushdown Accounting

##### [805-50-35-2](https://asc.understandingaccounting.org/asc/805/50/#805-50-35-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:25:10.742Z to 2026-09-10T01:25:10.742Z

Record version: sha256:a5e0300b1a8eb3200ca555e2e700db4c556063956ccf307f3651c97abe08d8d7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


An [acquiree](https://asc.understandingaccounting.org/glossary/a/#acquiree "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.") 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 applicable.