{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/958/#30-initial-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"310","topic_title":"Receivables","subtopic":"310-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Contributions Receivable","paragraphs":[{"citation":"310-958-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">An <a href=\"/glossary/u/#unconditional-promise-to-give\" class=\"term\" title=\"A promise to give that depends only on passage of time or demand by the promisee for performance.\"><span>unconditional promise to give</span></a> shall be initially measured in accordance with paragraphs <div class=\"xref-range displayInline\"><a href=\"/asc/605/958/#605-958-30-4\" class=\"xref\">958-605-30-4 through 30-8</a></div>.</div> </div>","snippet":"An unconditional promise to give shall be initially measured in accordance with paragraphs 958-605-30-4 through 30-8.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dcecb779e154b7ffe269ca47f54692557cbe4b3e0d7323171232e0297d91c63e","downloaded_from":"2026-09-09T23:32:19.409Z","last_downloaded_at":"2026-09-09T23:32:19.409Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478861","source_sha256":"0e669e618754373415d61b628881b8acf2f8b7195d2fd94719abd360a5fd1e93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:03fb872a3c8870f63be8900c9457ed3e1f43ef2e09d2fd153eeb48991b52457c","downloaded_from":"2026-09-09T23:32:19.409Z","last_downloaded_at":"2026-09-09T23:32:19.409Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478861","source_sha256":"0e669e618754373415d61b628881b8acf2f8b7195d2fd94719abd360a5fd1e93"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:356a7e5dcd77b07cff97295b5039937267e7161e1fddf0e04da39ad8d03618f8","downloaded_from":"2026-09-09T23:32:19.409Z","last_downloaded_at":"2026-09-09T23:32:19.409Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478861","source_sha256":"0e669e618754373415d61b628881b8acf2f8b7195d2fd94719abd360a5fd1e93"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:356a7e5dcd77b07cff97295b5039937267e7161e1fddf0e04da39ad8d03618f8","downloaded_from":"2026-09-09T23:32:19.409Z","last_downloaded_at":"2026-09-09T23:32:19.409Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478861","source_sha256":"0e669e618754373415d61b628881b8acf2f8b7195d2fd94719abd360a5fd1e93"}}