# ASC 605-976-30: Revenue Recognition — Real Estate—Retail Land — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/976/#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): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z

Record version: sha256:f3906cbc3216a937e7a5e39056cfdb32a66cfda1235fdf76b4e6f4fc9b066261

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-976-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/605/976/#30-initial-measurement)

SEC content: no

##### [605-976-30-1](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z

Record version: sha256:e39c07bf81c786701afa6d14342c369b3a3484179eb06020a5dc0607f3380e93

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-976-30-2](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z

Record version: sha256:0750af539f5776fc81dc6fcffa90e14a9295bd219860769f4da3f353c83ed7b9

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-976-30-3](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z

Record version: sha256:b28ea4268cdc3172c48e8ba2c9aee9266e9ef06ff2f20bd898cd667de4d13235

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-976-30-4](https://asc.understandingaccounting.org/asc/605/976/#605-976-30-4)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:53:16.659Z to 2026-09-10T00:53:16.659Z

Record version: sha256:b46bea6ff2289df02835834bc6f37e3644f9d7627ff590dd8fe8acbe5b51bac4

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


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