# ASC 805-942-S30: Business Combinations — Financial Services—Depository and Lending — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/942/#sec-30-initial-measurement)

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## ASC 805-942-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/805/942/#sec-30-initial-measurement)

SEC content: yes

##### [805-942-S30-1](https://asc.understandingaccounting.org/asc/805/942/#805-942-S30-1)

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[Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/).