# ASC 310-958-30: Receivables — Not-for-Profit Entities — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/958/#30-initial-measurement)

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## ASC 310-958-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/310/958/#30-initial-measurement)

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#### Contributions Receivable

##### [310-958-30-1](https://asc.understandingaccounting.org/asc/310/958/#310-958-30-1)

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An [unconditional promise to give](https://asc.understandingaccounting.org/glossary/u/#unconditional-promise-to-give "A promise to give that depends only on passage of time or demand by the promisee for performance.") shall be initially measured in accordance with paragraphs

[958-605-30-4 through 30-8](https://asc.understandingaccounting.org/asc/605/958/#605-958-30-4)

.