# ASC 320-10-30: Investments—Debt Securities — Overall — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/10/#30-initial-measurement)

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## ASC 320-10-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/320/10/#30-initial-measurement)

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##### [320-10-30-1](https://asc.understandingaccounting.org/asc/320/10/#320-10-30-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [320-10-30-2](https://asc.understandingaccounting.org/asc/320/10/#320-10-30-2)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [320-10-30-3](https://asc.understandingaccounting.org/asc/320/10/#320-10-30-3)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [320-10-30-4](https://asc.understandingaccounting.org/asc/320/10/#320-10-30-4)

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[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).