{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/818/30/#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":"818","topic_title":"Environmental Credits and Environmental Credit Obligations","subtopic":"818-30","subtopic_title":"Environmental Credit Obligations","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"818-30-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_cj2_1qf_y3c__GUID-69D49E2F-A60B-4E88-804B-DDB4302819F7\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/818/10/#818-10-65-1\" class=\"xref\">818-10-65-1</a><span class=\"sfragment\" id=\"GUID-486A4EBE-6CC5-40FD-B60A-3705CCB71121\"><span class=\"sfragment-source\">At each reporting date, an entity shall apply the initial measurement guidance in paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/818/30/#818-30-30-2\" class=\"xref\">818-30-30-2 through 30-3</a></div> and recognize any changes in an <a href=\"/glossary/e/#environmental-credit-obligation\" class=\"term\" title=\"(P) December 16, 2027; (N) December 16, 2028818-10-65-1A regulatory compliance obligation arising from existing or enacted laws, statutes, or ordinances represented to prevent, control, reduce, or remove emissions or other pollution that may be settled with environmental credits. Obligations within the scope of Subtopic 410-30 are not environmental credit obligations.\"><span>environmental credit obligation</span></a> liability through earnings or as part of another asset accounted for in accordance with another Topic as required by paragraph <a href=\"/asc/818/30/#818-30-25-1\" class=\"xref\">818-30-25-1</a>. </span></span></div></div>","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:818-10-65-1At each reporting date, an entity shall apply the initial measurement guidance in paragraphs 818-30-30-2 through 30-3 and recogni…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f182bc26a52c2593d865b483540655187c3cc73fc15fe959817aaa75a59c4744","downloaded_from":"2026-09-10T01:42:54.958Z","last_downloaded_at":"2026-09-10T01:42:54.958Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476124","source_sha256":"865e662a8428bc4f7521628be3fd2716bca4581a912d954213e84fcf14ccc794"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd8dc7d25237e2f9560b815420794b3d2b5d726225f5bead7536681dbbbdd1de","downloaded_from":"2026-09-10T01:42:54.958Z","last_downloaded_at":"2026-09-10T01:42:54.958Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476124","source_sha256":"865e662a8428bc4f7521628be3fd2716bca4581a912d954213e84fcf14ccc794"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dce19a0d22f9f6d35b70964846c0e18d76119f442b71dbc8637d442d86ab372c","downloaded_from":"2026-09-10T01:42:54.958Z","last_downloaded_at":"2026-09-10T01:42:54.958Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476124","source_sha256":"865e662a8428bc4f7521628be3fd2716bca4581a912d954213e84fcf14ccc794"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dce19a0d22f9f6d35b70964846c0e18d76119f442b71dbc8637d442d86ab372c","downloaded_from":"2026-09-10T01:42:54.958Z","last_downloaded_at":"2026-09-10T01:42:54.958Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476124","source_sha256":"865e662a8428bc4f7521628be3fd2716bca4581a912d954213e84fcf14ccc794"}}