{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#sec-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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","subtopic_title":"Overall","section":{"number":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Debt Issue Costs in Conjunction with a Business Combination","paragraphs":[{"citation":"340-10-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65CC932F-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/340/10/#340-10-S99-2\" class=\"xref\">340-10-S99-2</a>, SAB Topic 2.A.6, Question 1, for SEC Staff views on accounting for debt issues costs paid to an investment banker in connection with a business combination. </span></span></div></div>","snippet":"See paragraph 340-10-S99-2, SAB Topic 2.A.6, Question 1, for SEC Staff views on accounting for debt issues costs paid to an investment banker in connection with a business combination.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aba87285f991f334f3cad7684dc231f6f9bc447c0bfcf895416f4190e2a61d67","downloaded_from":"2026-09-09T23:54:49.884Z","last_downloaded_at":"2026-09-09T23:54:49.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480488","source_sha256":"662cdff204864e8812d52cc52fd95cb3ebfacc6392f90f11c04237fddad45dfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e96c97757f127ff1bee65d5592a78d16abad57a4ea4678d8ca1b40605759428","downloaded_from":"2026-09-09T23:54:49.884Z","last_downloaded_at":"2026-09-09T23:54:49.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480488","source_sha256":"662cdff204864e8812d52cc52fd95cb3ebfacc6392f90f11c04237fddad45dfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6679bf6624038297b8aebbaa725cc1e2321fb45dfb4d58c76002bc08aa4ebb0c","downloaded_from":"2026-09-09T23:54:49.884Z","last_downloaded_at":"2026-09-09T23:54:49.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480488","source_sha256":"662cdff204864e8812d52cc52fd95cb3ebfacc6392f90f11c04237fddad45dfb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6679bf6624038297b8aebbaa725cc1e2321fb45dfb4d58c76002bc08aa4ebb0c","downloaded_from":"2026-09-09T23:54:49.884Z","last_downloaded_at":"2026-09-09T23:54:49.884Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480488","source_sha256":"662cdff204864e8812d52cc52fd95cb3ebfacc6392f90f11c04237fddad45dfb"}}