{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#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":"505","topic_title":"Equity","subtopic":"505-10","subtopic_title":"Overall","section":{"number":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Increasing Rate Preferred Stock","paragraphs":[{"citation":"505-10-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FCF19E03-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/505/10/#505-10-S99-7\" class=\"xref\">505-10-S99-7</a>, SAB Topic 5.Q., Question 1, for SEC Staff views on increasing rate preferred stock. </span></span></div></div>","snippet":"See paragraph 505-10-S99-7, SAB Topic 5.Q., Question 1, for SEC Staff views on increasing rate preferred stock.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb737131190c7c2537975f52a009bab10324fd20df79a3e6ac035669d9a1339f","downloaded_from":"2026-09-10T00:37:12.273Z","last_downloaded_at":"2026-09-10T00:37:12.273Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480155","source_sha256":"ca3a0c21f678cc171bdb6c1a945066a21a0b0139f553c4ca947ea178373b9e10"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c8db216fc25fe7ec6b04ca2dc41ffb93f331085996615f875b69524279e7af3","downloaded_from":"2026-09-10T00:37:12.273Z","last_downloaded_at":"2026-09-10T00:37:12.273Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480155","source_sha256":"ca3a0c21f678cc171bdb6c1a945066a21a0b0139f553c4ca947ea178373b9e10"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7fccf7fc7cc27bd7fc7b152bbc0c540c5d672d94e3b29014917f1b25314703c","downloaded_from":"2026-09-10T00:37:12.273Z","last_downloaded_at":"2026-09-10T00:37:12.273Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480155","source_sha256":"ca3a0c21f678cc171bdb6c1a945066a21a0b0139f553c4ca947ea178373b9e10"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d7fccf7fc7cc27bd7fc7b152bbc0c540c5d672d94e3b29014917f1b25314703c","downloaded_from":"2026-09-10T00:37:12.273Z","last_downloaded_at":"2026-09-10T00:37:12.273Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480155","source_sha256":"ca3a0c21f678cc171bdb6c1a945066a21a0b0139f553c4ca947ea178373b9e10"}}