{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/958/#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":"325-958","subtopic_title":"Not-for-Profit Entities","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-958-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_35DD98FC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Other investments shall be initially measured at their acquisition cost (including brokerage and other transaction fees) if they are purchased. They shall be initially measured 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> if they are received as a <a href=\"/glossary/c/#contribution\" class=\"term\" title=\"An unconditional transfer of cash or other assets, as well as unconditional promises to give, to an entity or a reduction, settlement, or cancellation of its liabilities in a voluntary nonreciprocal transfer by another entity acting other than as an owner. Those characteristics distinguish contributions from:Exchange transactions, which are reciprocal transfers in which each party receives and sacrifices approximately commensurate valueInvestments by owners and distributions to owners, which are nonreciprocal transfers between an entity and its ownersOther nonreciprocal transfers, such as impositions of taxes or legal judgments, fines, and thefts, which are not voluntary transfers. In a contribution transaction, the resource provider often receives value indirectly by providing a societal benefit although that benefit is not considered to be of commensurate value. In an exchange transaction, the potential public benefits are secondary to the potential direct benefits to the resource provider. The term contribution revenue is used to apply to transactions that are part of the entity's ongoing major or central activities (revenues), or are peripheral or incidental to the entity (gains). See also Inherent Contribution and Conditional Contribution.\"><span>contribution</span></a> or through an <a href=\"/glossary/a/#agency-transaction\" class=\"term\" title=\"A type of exchange transaction in which the reporting entity acts as an agent, trustee, or intermediary for another party that may be a donor or donee.\"><span>agency transaction</span></a>. </span></span><span class=\"sfragment\" id=\"sfr_35DD9A25-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Credit losses on financial instruments within the scope of Topic <a altsource=\"GUID-625589DC-9B5F-442F-8EE2-DE0905FB7CE6.ditamap\" class=\"ditamap\">326</a> shall be measured in accordance with that Topic. </span></span></div></div>","snippet":"Other investments shall be initially measured at their acquisition cost (including brokerage and other transaction fees) if they are purchased. They shall be initially measured at fair value if they are received as a con…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75df018fb417e923c9553bacfe02ceccc0048cd6e0f88e958123b7f617c6c92c","downloaded_from":"2026-09-09T23:47:26.551Z","last_downloaded_at":"2026-09-09T23:47:26.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477890","source_sha256":"8fe3b1e1ed660fc57abdf4af4d73d4715e40df57449f4d95962329d590d545b7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3494ac78520179a3c0e7e071a5f1e97393464daf9e67e2a873e41b9c78e7846a","downloaded_from":"2026-09-09T23:47:26.551Z","last_downloaded_at":"2026-09-09T23:47:26.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477890","source_sha256":"8fe3b1e1ed660fc57abdf4af4d73d4715e40df57449f4d95962329d590d545b7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d46fb4e16b3279c671057b9a9402ee5e015bf543cb363b0102795fc6739cdc78","downloaded_from":"2026-09-09T23:47:26.551Z","last_downloaded_at":"2026-09-09T23:47:26.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477890","source_sha256":"8fe3b1e1ed660fc57abdf4af4d73d4715e40df57449f4d95962329d590d545b7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d46fb4e16b3279c671057b9a9402ee5e015bf543cb363b0102795fc6739cdc78","downloaded_from":"2026-09-09T23:47:26.551Z","last_downloaded_at":"2026-09-09T23:47:26.551Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477890","source_sha256":"8fe3b1e1ed660fc57abdf4af4d73d4715e40df57449f4d95962329d590d545b7"}}