# ASC 962-40-35: Plan Accounting—Defined Contribution Pension Plans — Terminating Plans — 35 Subsequent Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/962/40/#35-subsequent-measurement)

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## ASC 962-40-35: 35 Subsequent Measurement

[Read section](https://asc.understandingaccounting.org/asc/962/40/#35-subsequent-measurement)

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##### [962-40-35-1](https://asc.understandingaccounting.org/asc/962/40/#962-40-35-1)

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[Paragraph superseded by Accounting Standards Update No. 2013-07](https://asc.understandingaccounting.org/updates/asu-2013-07/).