# ASC 712-10-30: Compensation—Nonretirement Postemployment Benefits — Overall — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/712/10/#30-initial-measurement)

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## ASC 712-10-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/712/10/#30-initial-measurement)

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##### [712-10-30-1](https://asc.understandingaccounting.org/asc/712/10/#712-10-30-1)

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See Section 712-10-25 for guidance on initial measurement.