# ASC 848-50-35: Reference Rate Reform — Cash Flow Hedges — 35 Subsequent Measurement Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/848/50/#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): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:5ce691bf7ed18b1181578348ad28e416b0f378c21e86c1d0b1018cb2a4db117d Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 848-50-35: 35 Subsequent Measurement [Read section](https://asc.understandingaccounting.org/asc/848/50/#35-subsequent-measurement) SEC content: no ##### [848-50-35-1](https://asc.understandingaccounting.org/asc/848/50/#848-50-35-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:02:14.578Z to 2026-09-10T02:02:14.578Z Record version: sha256:79f0a6735f0aebe213f1ae1ae2b7c42a168fda827a4529f40204238703db71c2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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