# ASC 810-10-S35: Consolidation — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/10/#sec-35-subsequent-measurement)

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## ASC 810-10-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/810/10/#sec-35-subsequent-measurement)

SEC content: yes

#### Accounting for Divestiture of a Subsidiary or Other Business Operations

##### [810-10-S35-1](https://asc.understandingaccounting.org/asc/810/10/#810-10-S35-1)

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See paragraph [810-10-S99-5](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-5), SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not occurred.