# ASC 325-942-30: Investments—Other — Financial Services—Depository and Lending — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/942/#30-initial-measurement)

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## ASC 325-942-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/325/942/#30-initial-measurement)

SEC content: no

#### Exchange Memberships

##### [325-942-30-1](https://asc.understandingaccounting.org/asc/325/942/#325-942-30-1)

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Section 940-340-30 provides guidance for initial measurement of exchange memberships.