# ASC 255-10-30: Changing Prices — Overall — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/255/10/#30-initial-measurement)

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## ASC 255-10-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/255/10/#30-initial-measurement)

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##### [255-10-30-1](https://asc.understandingaccounting.org/asc/255/10/#255-10-30-1)

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This Subtopic provides guidance on encouraged disclosures on the effects of changing prices. For that reason, the guidance that describes how to measure items provided in the disclosures is included in paragraphs

[255-10-50-19 through 50-55](https://asc.understandingaccounting.org/asc/255/10/#255-10-50-19)

rather than this Section.