# ASC 825-10-35: Financial Instruments — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/825/10/#35-subsequent-measurement)

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## ASC 825-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/825/10/#35-subsequent-measurement)

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##### [825-10-35-1](https://asc.understandingaccounting.org/asc/825/10/#825-10-35-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [825-10-35-2](https://asc.understandingaccounting.org/asc/825/10/#825-10-35-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [825-10-35-3](https://asc.understandingaccounting.org/asc/825/10/#825-10-35-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

### Fair Value Option

##### [825-10-35-4](https://asc.understandingaccounting.org/asc/825/10/#825-10-35-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).