# ASC 605-40-30: Revenue Recognition — Gains and Losses — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/40/#30-initial-measurement)

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## ASC 605-40-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/605/40/#30-initial-measurement)

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##### [605-40-30-1](https://asc.understandingaccounting.org/asc/605/40/#605-40-30-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).