{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/946/#sec-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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Qualified Assets of Face-Amount Certificate Companies","paragraphs":[{"citation":"320-946-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_12452FD2-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/946/10/#946-10-S99-3\" class=\"xref\">946-10-S99-3</a>, Regulation S-X Rule 6-03(d), for the measurement requirements for qualified assets of face-amount certificate companies. </span></span></div></div>","snippet":"See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(d), for the measurement requirements for qualified assets of face-amount certificate companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f6d3597c9cd5372d0a26cf18691159f68d7c979f7fa1f56866b523ccbacc46fb","downloaded_from":"2026-09-09T23:37:01.622Z","last_downloaded_at":"2026-09-09T23:37:01.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478808","source_sha256":"af17e8d4b3657d91b17a419d7e0e11556bb5218d43ff97d77ae1c6c142d1735f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:84e1146a1670a147dab9f6257432cd574ef631a0e30140826a696d829a154bdf","downloaded_from":"2026-09-09T23:37:01.622Z","last_downloaded_at":"2026-09-09T23:37:01.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478808","source_sha256":"af17e8d4b3657d91b17a419d7e0e11556bb5218d43ff97d77ae1c6c142d1735f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b960f1c7a900ae69869bc3d53f5b07e278abb45cc772aad012dc03c48b5fe43","downloaded_from":"2026-09-09T23:37:01.622Z","last_downloaded_at":"2026-09-09T23:37:01.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478808","source_sha256":"af17e8d4b3657d91b17a419d7e0e11556bb5218d43ff97d77ae1c6c142d1735f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b960f1c7a900ae69869bc3d53f5b07e278abb45cc772aad012dc03c48b5fe43","downloaded_from":"2026-09-09T23:37:01.622Z","last_downloaded_at":"2026-09-09T23:37:01.622Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478808","source_sha256":"af17e8d4b3657d91b17a419d7e0e11556bb5218d43ff97d77ae1c6c142d1735f"}}