{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/825/20/#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":"825","topic_title":"Financial Instruments","subtopic":"825-20","subtopic_title":"Registration Payment Arrangements","section":{"number":"35","label":"35 Subsequent Measurement","anchor":"35-subsequent-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"825-20-35-1","para":"35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_D023AAA0-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">If the transfer of consideration under a <a href=\"/glossary/r/#registration-payment-arrangement\" class=\"term\" title=\"An arrangement with both of the following characteristics: It specifies that the issuer will endeavor to do either of the following: File a registration statement for the resale of specified financial instruments and/or for the resale of equity shares that are issuable upon exercise or conversion of specified financial instruments and for that registration statement to be declared effective by the U.S. Securities and Exchange Commission (SEC) (or other applicable securities regulator if the registration statement will be filed in a foreign jurisdiction) within a specified grace period Maintain the effectiveness of the registration statement for a specified period of time (or in perpetuity). It requires the issuer to transfer consideration to the counterparty if the registration statement for the resale of the financial instrument or instruments subject to the arrangement is not declared effective or if effectiveness of the registration statement is not maintained. That consideration may be payable in a lump sum or it may be payable periodically, and the form of the consideration may vary. For example, the consideration may be in the form of cash, equity instruments, or adjustments to the terms of the financial instrument or instruments that are subject to the registration payment arrangement (such as an increased interest rate on a debt instrument).\"><span>registration payment arrangement</span></a> becomes probable and can be reasonably estimated after the inception of the arrangement or </span></span><span class=\"sfragment\" id=\"sfr_D023AC1D-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">if the measurement of a previously recognized contingent liability increases or decreases in a subsequent period, </span></span><span class=\"sfragment\" id=\"sfr_D023AD50-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">the initial recognition of the contingent liability or the change in the measurement of the previously recognized contingent liability (in accordance with Subtopic <a altsource=\"GUID-E13146CA-1337-48D7-BF5C-574604DA8631.ditamap\" class=\"ditamap\">450-20</a>) shall be recognized in earnings. </span></span></div></div>","snippet":"If the transfer of consideration under a registration payment arrangement becomes probable and can be reasonably estimated after the inception of the arrangement or if the measurement of a previously recognized contingen…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7164d869010447c5553afe47ca22e0640c717e20c3ce1b18992a38758ea949e4","downloaded_from":"2026-09-10T01:45:02.283Z","last_downloaded_at":"2026-09-10T01:45:02.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482829","source_sha256":"362fd70e0b4b3f9e27431004020389e9825ee01a83012a6eeac1579e55af25cf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0fc9fff621c66c1e64e56ed53450ec778a2105936b724bcd87818866d6751b82","downloaded_from":"2026-09-10T01:45:02.283Z","last_downloaded_at":"2026-09-10T01:45:02.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482829","source_sha256":"362fd70e0b4b3f9e27431004020389e9825ee01a83012a6eeac1579e55af25cf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:003b0ae9305a9e49a87404455b9bd2615ef10352784da10eed477c85f7a469ed","downloaded_from":"2026-09-10T01:45:02.283Z","last_downloaded_at":"2026-09-10T01:45:02.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482829","source_sha256":"362fd70e0b4b3f9e27431004020389e9825ee01a83012a6eeac1579e55af25cf"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:003b0ae9305a9e49a87404455b9bd2615ef10352784da10eed477c85f7a469ed","downloaded_from":"2026-09-10T01:45:02.283Z","last_downloaded_at":"2026-09-10T01:45:02.283Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482829","source_sha256":"362fd70e0b4b3f9e27431004020389e9825ee01a83012a6eeac1579e55af25cf"}}