# ASC 815-40-30: Derivatives and Hedging — Contracts in Entity's Own Equity — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/40/#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): 2026-09-10T01:39:02.866Z to 2026-09-10T01:39:02.866Z

Record version: sha256:e840d2c2e0c7869469e8a398b38a2c11e50ff5b5173a0388777deb95a128c373

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 815-40-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/815/40/#30-initial-measurement)

SEC content: no

##### [815-40-30-1](https://asc.understandingaccounting.org/asc/815/40/#815-40-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:39:02.866Z to 2026-09-10T01:39:02.866Z

Record version: sha256:67f06521a12d3e948937e05c60cb9acb6c781a7276697437e8a8f7fad41fa2a1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


All contracts within the scope of this Subtopic shall be initially measured at [fair value](https://asc.understandingaccounting.org/glossary/f/#fair-value "The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.").