# ASC 340-10-S30: Other Assets and Deferred Costs — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 340-10-S30: SEC 30 Initial Measurement

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#### Debt Issue Costs in Conjunction with a Business Combination

##### [340-10-S30-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-S30-1)

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See paragraph [340-10-S99-2](https://asc.understandingaccounting.org/asc/340/10/#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.