# ASC 310-30-30: Receivables — Loans and Debt Securities Acquired with Deteriorated Credit Quality — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/30/#30-initial-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:26:37.253Z to 2026-09-09T23:26:37.253Z

Record version: sha256:a5a679bd802449818bbf4dbeb9d553b6cdae138f4c18d8ecea54931231ce1152

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-30-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/30/#30-initial-measurement)

SEC content: no

##### [310-30-30-1](https://asc.understandingaccounting.org/asc/310/30/#310-30-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:26:37.253Z to 2026-09-09T23:26:37.253Z

Record version: sha256:efcae20fe5903b909ecd613c9ad02bf7eff6bfc50826bdf4cfa12740c708adc7

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).

##### [310-30-30-2](https://asc.understandingaccounting.org/asc/310/30/#310-30-30-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:26:37.253Z to 2026-09-09T23:26:37.253Z

Record version: sha256:e9c13f77ea1f76bf5d4b8af88ef3c5af976fc0bfbf5cef7a3f1f7c555dcc5923

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-13](https://asc.understandingaccounting.org/updates/asu-2016-13/).