# ASC 220-10-30: Income Statement—Reporting Comprehensive Income — Overall — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 220-10-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/220/10/#30-initial-measurement)

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##### [220-10-30-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-30-1)

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This Subtopic does not specify how to measure the items that make up [comprehensive income](https://asc.understandingaccounting.org/glossary/c/#comprehensive-income "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.").