# ASC 860-10-35: Transfers and Servicing — Overall — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/10/#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): 2026-09-10T02:05:41.898Z to 2026-09-10T02:05:41.898Z

Record version: sha256:756310bc47634ce3ad9b555a2b9840f1a73ae6d5c17dc169dbbbfa7f60aaca2b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 860-10-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/860/10/#35-subsequent-measurement)

SEC content: no

##### [860-10-35-1](https://asc.understandingaccounting.org/asc/860/10/#860-10-35-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:05:41.898Z to 2026-09-10T02:05:41.898Z

Record version: sha256:baeea8b55f1675fb248f4b2701c5269045bf00d1de16ab4230281de497061c16

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraphs 860-10-35-1 through 35-12 superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/asc/860/10/#860-10-35-1).