# ASC 848-10-35: Reference Rate Reform — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/10/#35-subsequent-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:01:11.854Z to 2026-09-10T02:01:11.854Z

Record version: sha256:8b8430e8210effbd271fd415495a1a2b4dda7f4435d10c8b27185255507654ac

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 848-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/848/10/#35-subsequent-measurement)

SEC content: no

##### [848-10-35-1](https://asc.understandingaccounting.org/asc/848/10/#848-10-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:01:11.854Z to 2026-09-10T02:01:11.854Z

Record version: sha256:9357364508841e72ce26800f6792c8045913bfdd92198419334ec494fd1752ad

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-10-35-2](https://asc.understandingaccounting.org/asc/848/10/#848-10-35-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:01:11.854Z to 2026-09-10T02:01:11.854Z

Record version: sha256:af6589c1eda783caeb07a443b0084e2bdb57e1dfafc19060498ff953c4326fa5

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).