# ASC 810-30-30: Consolidation — Research and Development Arrangements — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/30/#30-initial-measurement)

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## ASC 810-30-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/810/30/#30-initial-measurement)

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##### [810-30-30-1](https://asc.understandingaccounting.org/asc/810/30/#810-30-30-1)

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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 [sponsor](https://asc.understandingaccounting.org/glossary/s/#sponsor "An entity that capitalizes a research and development arrangement.") distributes the new entity's Class A common stock to its stockholders.