{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/10/#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":"815","topic_title":"Derivatives and Hedging","subtopic":"815-10","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 Written Options","paragraphs":[{"citation":"815-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9D048E90-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/815/10/#815-10-S99-4\" class=\"xref\">815-10-S99-4</a>, SEC Observer Comment: Accounting for Written Options. </span></span></div></div>","snippet":"See paragraph 815-10-S99-4, SEC Observer Comment: Accounting for Written Options.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc840ffb825df5c1868e721507af057d146d53bcac9ce0f5deac44cca3db3d7b","downloaded_from":"2026-09-10T01:35:38.590Z","last_downloaded_at":"2026-09-10T01:35:38.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479745","source_sha256":"c9a56ed86e501541245dcf6e6ffffb32eaa48c39ec0c1479d5ee8bb8e610ae20"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71ae1a3ac9af958120f61c16d98489776fbfe13d54c8dd3f1dfce6d162f47aee","downloaded_from":"2026-09-10T01:35:38.590Z","last_downloaded_at":"2026-09-10T01:35:38.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479745","source_sha256":"c9a56ed86e501541245dcf6e6ffffb32eaa48c39ec0c1479d5ee8bb8e610ae20"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07683a067b4efce553ce8599dbe32e3588e09787c4dddbac08e0740dc1d3b0b8","downloaded_from":"2026-09-10T01:35:38.590Z","last_downloaded_at":"2026-09-10T01:35:38.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479745","source_sha256":"c9a56ed86e501541245dcf6e6ffffb32eaa48c39ec0c1479d5ee8bb8e610ae20"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07683a067b4efce553ce8599dbe32e3588e09787c4dddbac08e0740dc1d3b0b8","downloaded_from":"2026-09-10T01:35:38.590Z","last_downloaded_at":"2026-09-10T01:35:38.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479745","source_sha256":"c9a56ed86e501541245dcf6e6ffffb32eaa48c39ec0c1479d5ee8bb8e610ae20"}}