{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/10/#sec-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":"810","topic_title":"Consolidation","subtopic":"810-10","subtopic_title":"Overall","section":{"number":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Accounting for Divestiture of a Subsidiary or Other Business Operations","paragraphs":[{"citation":"810-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9086D7AC-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/810/10/#810-10-S99-5\" class=\"xref\">810-10-S99-5</a>, SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not occurred. </span></span></div></div>","snippet":"See paragraph 810-10-S99-5, SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not occurred.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c7eef6b12e5d9af3387f0d8fc567481fce1a814df638b8e1010bef95632419a6","downloaded_from":"2026-09-10T01:29:30.170Z","last_downloaded_at":"2026-09-10T01:29:30.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479980","source_sha256":"8563e6538059fee8224be3dadb61663c6f6efe0f178bddf459da260d5c68cace"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d50cc728f31c69ebea52a223b27b5b393075b94cb47acce551e7a938d62aa0d9","downloaded_from":"2026-09-10T01:29:30.170Z","last_downloaded_at":"2026-09-10T01:29:30.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479980","source_sha256":"8563e6538059fee8224be3dadb61663c6f6efe0f178bddf459da260d5c68cace"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d0d2f0598ef8d3dca23a8675921484d82976e49c58eb3fd2520c3c671bbfb2a","downloaded_from":"2026-09-10T01:29:30.170Z","last_downloaded_at":"2026-09-10T01:29:30.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479980","source_sha256":"8563e6538059fee8224be3dadb61663c6f6efe0f178bddf459da260d5c68cace"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d0d2f0598ef8d3dca23a8675921484d82976e49c58eb3fd2520c3c671bbfb2a","downloaded_from":"2026-09-10T01:29:30.170Z","last_downloaded_at":"2026-09-10T01:29:30.170Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479980","source_sha256":"8563e6538059fee8224be3dadb61663c6f6efe0f178bddf459da260d5c68cace"}}