# ASC 225-10-S30: Income Statement — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/10/#sec-30-initial-measurement)

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## ASC 225-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/225/10/#sec-30-initial-measurement)

SEC content: yes

##### [225-10-S30-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-S30-1)

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