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Pending content is not necessarily effective.","topic":"815","topic_title":"Derivatives and Hedging","subtopic":"815-10","subtopic_title":"Overall","section":{"number":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Written Loan Commitments Recorded at Fair Value through Earnings","paragraphs":[{"citation":"815-10-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">See paragraph <a href=\"/asc/815/10/#815-10-S99-1\" class=\"xref\">815-10-S99-1</a>, SAB Topic 5.DD, for SEC Staff views regarding written loan commitments that are accounted for at fair value through earnings.</div></div>","snippet":"See paragraph 815-10-S99-1, SAB Topic 5.DD, for SEC Staff views regarding written loan commitments that are accounted for at fair value through earnings.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6c9050c231527dce904dc433543f21106e37134e22ad3d14f88fb9ef032befba","downloaded_from":"2026-09-10T01:35:34.961Z","last_downloaded_at":"2026-09-10T01:35:34.961Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479776","source_sha256":"8ee584ce746c6e0ee92b38a959fba5609c3ed0037a244aba47be78d2458a29c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c82a914189adc39089cb1572c43f070b38238075d7d6ac3b7baa8d078c4dcd0d","downloaded_from":"2026-09-10T01:35:34.961Z","last_downloaded_at":"2026-09-10T01:35:34.961Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479776","source_sha256":"8ee584ce746c6e0ee92b38a959fba5609c3ed0037a244aba47be78d2458a29c8"}},{"block":null,"heading":"Accounting for Written Options","paragraphs":[{"citation":"815-10-S30-2","para":"S30-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_9CF99BCD-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/815/10/#815-10-S99-4\" class=\"xref\">815-10-S99-4</a>, SEC Observer Comment: Accounting for Written Options </span></span></div></div>","snippet":"See paragraph 815-10-S99-4, SEC Observer Comment: Accounting for Written Options","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8e8c32f6908d92c331064691da2194c83754beb874e906b2189b2d22fa7046c","downloaded_from":"2026-09-10T01:35:34.961Z","last_downloaded_at":"2026-09-10T01:35:34.961Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479776","source_sha256":"8ee584ce746c6e0ee92b38a959fba5609c3ed0037a244aba47be78d2458a29c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ecb344329a61617a4194c0b44d5bda6e9541dbd4e281c2a9df69894ef042ae14","downloaded_from":"2026-09-10T01:35:34.961Z","last_downloaded_at":"2026-09-10T01:35:34.961Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479776","source_sha256":"8ee584ce746c6e0ee92b38a959fba5609c3ed0037a244aba47be78d2458a29c8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4f13d99bfb777ee25b26fd3c1507a1a55c3054652a45da1d030ae5a20bacf9a","downloaded_from":"2026-09-10T01:35:34.961Z","last_downloaded_at":"2026-09-10T01:35:34.961Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479776","source_sha256":"8ee584ce746c6e0ee92b38a959fba5609c3ed0037a244aba47be78d2458a29c8"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d4f13d99bfb777ee25b26fd3c1507a1a55c3054652a45da1d030ae5a20bacf9a","downloaded_from":"2026-09-10T01:35:34.961Z","last_downloaded_at":"2026-09-10T01:35:34.961Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479776","source_sha256":"8ee584ce746c6e0ee92b38a959fba5609c3ed0037a244aba47be78d2458a29c8"}}