# ASC 310-40-30: Receivables — Troubled Debt Restructurings by Creditors — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/40/#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): 2026-09-09T23:27:21.687Z to 2026-09-09T23:27:21.687Z

Record version: sha256:cbc067bfe8306b82468b07ee869d8cd1b1a2c40f974a66c9ee99e120799290b9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-40-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/40/#30-initial-measurement)

SEC content: no

##### [310-40-30-1](https://asc.understandingaccounting.org/asc/310/40/#310-40-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:27:21.687Z to 2026-09-09T23:27:21.687Z

Record version: sha256:4fc774304d2e31fdfa0458131c5526ae824b137139d7b19339416ade510a8867

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2022-02](https://asc.understandingaccounting.org/updates/asu-2022-02/).