{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/942/#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":"325-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Exchange Memberships","paragraphs":[{"citation":"325-942-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F4F8CF15-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Section <a altsource=\"GUID-1ED46174-DEA4-4C58-875F-E968FA86AB91.ditamap\" class=\"ditamap\">940-340-30</a> provides guidance for initial measurement of exchange memberships. </span></span></div></div>","snippet":"Section 940-340-30 provides guidance for initial measurement of exchange memberships.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e8c22a05df4b6b7630242456829d9da2d1366ddd539dca4566a8a0cbe5aa02f","downloaded_from":"2026-09-09T23:46:01.525Z","last_downloaded_at":"2026-09-09T23:46:01.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478689","source_sha256":"5e4b0ad8b3a388183d70ad71c61b9e147a4e1be57fb03e9debb489bff188a9d1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:292c8f5cbf21bc0b7036b40c5866d3396a612adcfb7104437eec8cbbd56139f5","downloaded_from":"2026-09-09T23:46:01.525Z","last_downloaded_at":"2026-09-09T23:46:01.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478689","source_sha256":"5e4b0ad8b3a388183d70ad71c61b9e147a4e1be57fb03e9debb489bff188a9d1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:495f46f317b58b0afc50cbcf103f020b130794ef42e4665238fbc03720775dd6","downloaded_from":"2026-09-09T23:46:01.525Z","last_downloaded_at":"2026-09-09T23:46:01.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478689","source_sha256":"5e4b0ad8b3a388183d70ad71c61b9e147a4e1be57fb03e9debb489bff188a9d1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:495f46f317b58b0afc50cbcf103f020b130794ef42e4665238fbc03720775dd6","downloaded_from":"2026-09-09T23:46:01.525Z","last_downloaded_at":"2026-09-09T23:46:01.525Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478689","source_sha256":"5e4b0ad8b3a388183d70ad71c61b9e147a4e1be57fb03e9debb489bff188a9d1"}}