# ASC 805-10-S30: Business Combinations — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/10/#sec-30-initial-measurement)

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## ASC 805-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/805/10/#sec-30-initial-measurement)

SEC content: yes

##### [805-10-S30-1](https://asc.understandingaccounting.org/asc/805/10/#805-10-S30-1)

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##### [805-10-S30-2](https://asc.understandingaccounting.org/asc/805/10/#805-10-S30-2)

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##### [805-10-S30-3](https://asc.understandingaccounting.org/asc/805/10/#805-10-S30-3)

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#### Contribution of Businesses to a Newly Formed Joint Venture

##### [805-10-S30-4](https://asc.understandingaccounting.org/asc/805/10/#805-10-S30-4)

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See paragraph [805-10-S99-8](https://asc.understandingaccounting.org/asc/805/10/#805-10-S99-8), SEC Observer Comment: Accounting by a Joint Venture for Businesses Received at Its Formation, for SEC Staff views on that issue.