# ASC 815-10-S35: Derivatives and Hedging — Overall — SEC 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/10/#sec-35-subsequent-measurement)

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## ASC 815-10-S35: SEC 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/815/10/#sec-35-subsequent-measurement)

SEC content: yes

#### Accounting for Written Options

##### [815-10-S35-1](https://asc.understandingaccounting.org/asc/815/10/#815-10-S35-1)

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See paragraph [815-10-S99-4](https://asc.understandingaccounting.org/asc/815/10/#815-10-S99-4), SEC Observer Comment: Accounting for Written Options.