{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/20/#sec-30-initial-measurement","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"805","topic_title":"Business Combinations","subtopic":"805-20","subtopic_title":"Identifiable Assets and Liabilities, and Any Noncontrolling Interest","section":{"number":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Use of Residual Method to Value Acquired Assets Other Than Goodwill","paragraphs":[{"citation":"805-20-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_7BB596F2-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/805/20/#805-20-S99-3\" class=\"xref\">805-20-S99-3</a>, SEC Staff Announcement: Use of the Residual Method to Value Acquired Assets Other than Goodwill, for SEC Staff views regarding the use of the residual method. </span></span></div></div>","snippet":"See paragraph 805-20-S99-3, SEC Staff Announcement: Use of the Residual Method to Value Acquired Assets Other than Goodwill, for SEC Staff views regarding the use of the residual method.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:073b86f87e302ef0ef4703e597e5df86fd047093b3d2738650051e48c0a8bee8","downloaded_from":"2026-09-10T01:23:49.872Z","last_downloaded_at":"2026-09-10T01:23:49.872Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479334","source_sha256":"7624cfbe06173124398c9046e1257f4b229c36226c4c5e3292914cac435a6cf2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:784d91f2319236cccbbdefb067df1f24d86997228d9c09fe09b707f0334116bd","downloaded_from":"2026-09-10T01:23:49.872Z","last_downloaded_at":"2026-09-10T01:23:49.872Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479334","source_sha256":"7624cfbe06173124398c9046e1257f4b229c36226c4c5e3292914cac435a6cf2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85ef25bd87daa90371abc2a6c45c65cbaf0532bf098eb9fd1e1dde1b9b46ec56","downloaded_from":"2026-09-10T01:23:49.872Z","last_downloaded_at":"2026-09-10T01:23:49.872Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479334","source_sha256":"7624cfbe06173124398c9046e1257f4b229c36226c4c5e3292914cac435a6cf2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85ef25bd87daa90371abc2a6c45c65cbaf0532bf098eb9fd1e1dde1b9b46ec56","downloaded_from":"2026-09-10T01:23:49.872Z","last_downloaded_at":"2026-09-10T01:23:49.872Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479334","source_sha256":"7624cfbe06173124398c9046e1257f4b229c36226c4c5e3292914cac435a6cf2"}}