# ASC 815-25-30: Derivatives and Hedging — Fair Value Hedges — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/25/#30-initial-measurement)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T01:37:18.783Z to 2026-09-10T01:37:18.783Z

Record version: sha256:15d4f43dbed44132ada2a32bd06212de368ed1dfaacc5309020a43e7f6c40279

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 815-25-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/815/25/#30-initial-measurement)

SEC content: no

##### [815-25-30-1](https://asc.understandingaccounting.org/asc/815/25/#815-25-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:37:18.783Z to 2026-09-10T01:37:18.783Z

Record version: sha256:e949e4fa2c5dee60877141c88cb0aefa711775662164c249f3fb15e45eb2a674

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Section not used](https://asc.understandingaccounting.org/updates/page-1833002/).