{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#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":"505","topic_title":"Equity","subtopic":"505-10","subtopic_title":"Overall","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":"Paid-in-Kind Dividends on Preferred Stock","paragraphs":[{"citation":"505-10-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_m2p_5fx_x3c__GUID-50D3AE0C-941A-4522-A5E3-5265343BE126\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2026; (N) December 16, 2026</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/505/10/#505-10-65-1\" class=\"xref\">505-10-65-1</a><span class=\"sfragment\" id=\"GUID-72D98735-DE7D-4FCE-BBB7-4C97FF6DAE59\"><span class=\"sfragment-source\">Paid-in-kind dividends on <a href=\"/glossary/p/#preferred-stock\" class=\"term\" title=\"A security that has preferential rights compared to common stock.\"><span>preferred stock</span></a> issued to preferred shareholders shall be initially measured on the basis of the paid-in-kind dividend rate stated in the preferred stock agreement. For example, if the preferred stock agreement specifies that paid-in-kind dividends are calculated by multiplying the paid-in-kind dividend rate by the liquidation value of the preferred stock outstanding, an entity should measure the paid-in-kind dividend at that amount. </span></span></div></div>","snippet":"Transition date:(P) December 16, 2026; (N) December 16, 2026Transition guidance:505-10-65-1Paid-in-kind dividends on preferred stock issued to preferred shareholders shall be initially measured on the basis of the paid-i…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56c67d1304b0d4154c2554332dc4996c402bec81f588694c35ee38b78a109769","downloaded_from":"2026-09-10T00:36:46.312Z","last_downloaded_at":"2026-09-10T00:36:46.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476134","source_sha256":"449ded56afa8fa8a53e2f3580e85d44ee076c0b6c373076bd4b5b834b43a6076"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:04616c2337b6051402330f442887a406791137de8efa08ad913aba2fca137a89","downloaded_from":"2026-09-10T00:36:46.312Z","last_downloaded_at":"2026-09-10T00:36:46.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476134","source_sha256":"449ded56afa8fa8a53e2f3580e85d44ee076c0b6c373076bd4b5b834b43a6076"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccc7bcec3f974d7865e0adc3f7586575a4c7996a9ba7214e85302d9d3a54406c","downloaded_from":"2026-09-10T00:36:46.312Z","last_downloaded_at":"2026-09-10T00:36:46.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476134","source_sha256":"449ded56afa8fa8a53e2f3580e85d44ee076c0b6c373076bd4b5b834b43a6076"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ccc7bcec3f974d7865e0adc3f7586575a4c7996a9ba7214e85302d9d3a54406c","downloaded_from":"2026-09-10T00:36:46.312Z","last_downloaded_at":"2026-09-10T00:36:46.312Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476134","source_sha256":"449ded56afa8fa8a53e2f3580e85d44ee076c0b6c373076bd4b5b834b43a6076"}}