{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/30/#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":"810","topic_title":"Consolidation","subtopic":"810-30","subtopic_title":"Research and Development Arrangements","section":{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"810-30-30-1","para":"30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_91D3E45B-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The amount of the dividend recognized on the distribution of the new research and development arrangement entity's Class A common stock should be based on the fair value of the new entity's Class A common stock and should be recorded at the time the <a href=\"/glossary/s/#sponsor\" class=\"term\" title=\"An entity that capitalizes a research and development arrangement.\"><span>sponsor</span></a> distributes the new entity's Class A common stock to its stockholders. </span></span></div></div>","snippet":"The amount of the dividend recognized on the distribution of the new research and development arrangement entity's Class A common stock should be based on the fair value of the new entity's Class A common stock and shoul…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36a568e0280feaed1094deded13972ca907ea0296d791e37e2cbf7aea3412188","downloaded_from":"2026-09-10T01:30:19.483Z","last_downloaded_at":"2026-09-10T01:30:19.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481173","source_sha256":"27ade512f9c9de5950b2bae61541a7c637152f7cc40972bee6daeb4e549e34a3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:daf4b63322addcde071239a4b708ac481bb13232d90b5f16c60bfebacb72b830","downloaded_from":"2026-09-10T01:30:19.483Z","last_downloaded_at":"2026-09-10T01:30:19.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481173","source_sha256":"27ade512f9c9de5950b2bae61541a7c637152f7cc40972bee6daeb4e549e34a3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f887ebb324269341f1dbb9bb32bce8861103df7446b07856fc0d73a9690e4a8","downloaded_from":"2026-09-10T01:30:19.483Z","last_downloaded_at":"2026-09-10T01:30:19.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481173","source_sha256":"27ade512f9c9de5950b2bae61541a7c637152f7cc40972bee6daeb4e549e34a3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4f887ebb324269341f1dbb9bb32bce8861103df7446b07856fc0d73a9690e4a8","downloaded_from":"2026-09-10T01:30:19.483Z","last_downloaded_at":"2026-09-10T01:30:19.483Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481173","source_sha256":"27ade512f9c9de5950b2bae61541a7c637152f7cc40972bee6daeb4e549e34a3"}}