{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/#30-initial-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":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-10","subtopic_title":"Overall","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-10-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_6E3E425A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic does not specify how to measure the items that make up <a href=\"/glossary/c/#comprehensive-income\" class=\"term\" title=\"The change in equity (net assets) of a business entity during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Comprehensive income comprises both of the following:All components of net incomeAll components of other comprehensive income.\"><span>comprehensive income</span></a>. </span></span></div></div>","snippet":"This Subtopic does not specify how to measure the items that make up comprehensive income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:23800c7460cbda0b7db3e8882777d3e28b1aab4d94a043008c5fde569a59278b","downloaded_from":"2026-09-09T23:03:27.780Z","last_downloaded_at":"2026-09-09T23:03:27.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482841","source_sha256":"20412162a4e15a64b03b1d325fcd47db95a6efdf284ca02ca4beea07d2f076bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c1a9f6684a05a5d85d5b451755716bbe9f0e0251a86f1c6a35778ad609178e4","downloaded_from":"2026-09-09T23:03:27.780Z","last_downloaded_at":"2026-09-09T23:03:27.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482841","source_sha256":"20412162a4e15a64b03b1d325fcd47db95a6efdf284ca02ca4beea07d2f076bf"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6873f8a4b8df3630d47084ec8b61b2eb42e32aca74333393293c1c53beca170","downloaded_from":"2026-09-09T23:03:27.780Z","last_downloaded_at":"2026-09-09T23:03:27.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482841","source_sha256":"20412162a4e15a64b03b1d325fcd47db95a6efdf284ca02ca4beea07d2f076bf"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b6873f8a4b8df3630d47084ec8b61b2eb42e32aca74333393293c1c53beca170","downloaded_from":"2026-09-09T23:03:27.780Z","last_downloaded_at":"2026-09-09T23:03:27.780Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482841","source_sha256":"20412162a4e15a64b03b1d325fcd47db95a6efdf284ca02ca4beea07d2f076bf"}}