# ASC 805-20-S30: Business Combinations — Identifiable Assets and Liabilities, and Any Noncontrolling Interest — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/20/#sec-30-initial-measurement)

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## ASC 805-20-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/805/20/#sec-30-initial-measurement)

SEC content: yes

#### Use of Residual Method to Value Acquired Assets Other Than Goodwill

##### [805-20-S30-1](https://asc.understandingaccounting.org/asc/805/20/#805-20-S30-1)

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See paragraph [805-20-S99-3](https://asc.understandingaccounting.org/asc/805/20/#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.