{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/940/#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":"325","topic_title":"Investments—Other","subtopic":"325-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Financial-Restructuring Transactions","paragraphs":[{"citation":"325-940-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EE74DC25-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Investments in the form of equity or financing provided to another entity in connection with financial-restructuring transactions </span></span><span class=\"sfragment\" id=\"sfr_EE74DD1A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">shall be measured initially at <a href=\"/glossary/f/#fair-value\" class=\"term\" title=\"The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.\"><span>fair value</span></a>. </span></span></div></div>","snippet":"Investments in the form of equity or financing provided to another entity in connection with financial-restructuring transactions shall be measured initially at fair value.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:31f16a553950bad897f7f74a142ebd61d6656a1eed17439639b46c737e6ff0ce","downloaded_from":"2026-09-09T23:45:34.867Z","last_downloaded_at":"2026-09-09T23:45:34.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477894","source_sha256":"c8438d204e293345ee13887c59509ba8ff26a92a04659f935f8142e68eb60711"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe45c54dcea288958788826f42d6f6e5e6bd286d536cca43802c3831a354f4e4","downloaded_from":"2026-09-09T23:45:34.867Z","last_downloaded_at":"2026-09-09T23:45:34.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477894","source_sha256":"c8438d204e293345ee13887c59509ba8ff26a92a04659f935f8142e68eb60711"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f9b50471afb8c3f0f6d5be8430aac6aa0224790931eb0b292dc5b5083fc59d4","downloaded_from":"2026-09-09T23:45:34.867Z","last_downloaded_at":"2026-09-09T23:45:34.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477894","source_sha256":"c8438d204e293345ee13887c59509ba8ff26a92a04659f935f8142e68eb60711"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5f9b50471afb8c3f0f6d5be8430aac6aa0224790931eb0b292dc5b5083fc59d4","downloaded_from":"2026-09-09T23:45:34.867Z","last_downloaded_at":"2026-09-09T23:45:34.867Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477894","source_sha256":"c8438d204e293345ee13887c59509ba8ff26a92a04659f935f8142e68eb60711"}}