# ASC 505-50-30: Equity — Equity-Based Payments to Non-Employees — 30 Initial Measurement Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/505/50/#30-initial-measurement) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:2a4752b5e0b7955f0502ffe64e870ef703d1b457d9de892ec95531ff0b80ad2e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 505-50-30: 30 Initial Measurement [Read section](https://asc.understandingaccounting.org/asc/505/50/#30-initial-measurement) SEC content: no ##### [505-50-30-1](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:bd98d26bdac58a4be8d545ec838582c3762117dae1c2ad573233c83f085e7ef2 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-2](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:067951d30e35f5835a4656b9ab99dca78a647c76485daff950e0e9b61d61d36f Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-3](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:7d6819a14481c479a1e88ddd91b5fe7552c9d83927a12cd3f125b6c8096d1feb Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2018-07](https://asc.understandingaccounting.org/updates/asu-2018-07/). ##### [505-50-30-11](https://asc.understandingaccounting.org/asc/505/50/#505-50-30-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:38:52.337Z to 2026-09-10T00:38:52.337Z Record version: sha256:a2d8ff1499f10f93decd8d9ca15d4ffb6b4f7253aafe2c49c5b3bd00b4bdfe37 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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