# ASC 505-10-S30: Equity — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/10/#sec-30-initial-measurement)

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## ASC 505-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/505/10/#sec-30-initial-measurement)

SEC content: yes

#### Increasing Rate Preferred Stock

##### [505-10-S30-1](https://asc.understandingaccounting.org/asc/505/10/#505-10-S30-1)

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See paragraph [505-10-S99-7](https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-7), SAB Topic 5.Q., Question 1, for SEC Staff views on increasing rate preferred stock.