# ASC 805-50-S30: Business Combinations — Related Issues — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/50/#sec-30-initial-measurement)

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## ASC 805-50-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/805/50/#sec-30-initial-measurement)

SEC content: yes

### Transactions between Entities under Common Control

##### [805-50-S30-1](https://asc.understandingaccounting.org/asc/805/50/#805-50-S30-1)

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[Paragraph superseded by Accounting Standards Update No. 2015-08](https://asc.understandingaccounting.org/updates/asu-2015-08/).

##### [805-50-S30-2](https://asc.understandingaccounting.org/asc/805/50/#805-50-S30-2)

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[Paragraph superseded by Accounting Standards Update No. 2015-08](https://asc.understandingaccounting.org/updates/asu-2015-08/).

#### Measurement of Certain Transfers Between Entities Under Common Control in the Separate Financial Statements of Each Entity

##### [805-50-S30-3](https://asc.understandingaccounting.org/asc/805/50/#805-50-S30-3)

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See paragraph [805-50-S99-4](https://asc.understandingaccounting.org/asc/805/50/#805-50-S99-4), SEC Observer Comment: Measurement of Certain Transfers Between Entities Under Common Control in the Separate Financial Statements of Each Entity for SEC Staff views on carrying over historical cost to record, in the separate financial statements of each entity, certain transfers between companies under common control or between a parent and its subsidiary.