# ASC 325-940-30: Investments—Other — Financial Services—Brokers and Dealers — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/940/#30-initial-measurement)

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## ASC 325-940-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/940/#30-initial-measurement)

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#### Financial-Restructuring Transactions

##### [325-940-30-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-30-1)

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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](https://asc.understandingaccounting.org/glossary/f/#fair-value "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.").