{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/820/940/","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.","number":"820-940","topic":"820","title":"Financial Services—Brokers and Dealers","area":"Broad Transactions","paragraphs":5,"summary":"This industry Subtopic supplements ASC 820 for brokers and dealers in securities. It lists non-exhaustive factors broker-dealers have considered in determining the fair value of a financial instrument (issuer's financial standing, market liquidity, restrictions on salability, pending offerings or reorganizations, dealer pricing, recent trades, etc.) and requires specific disclosure when an instrument is carried below its quoted price.","concepts":["broker-dealer fair value","quoted price","restrictions on salability","market liquidity","financial instrument valuation factors","statement of financial condition","significant assumptions disclosure"],"categories":["Fair value","Industry-specific","Disclosure","Financial instruments"],"level":"intermediate","topic_title":"Fair Value Measurement","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"820-940-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
940-820-30-1AmendedAccounting Standards Update No. 2026-0309/09/2026
940-820-30-1AmendedAccounting Standards Update No. 2022-0306/30/2022
940-820-30-1AmendedAccounting Standards Update No. 2012-0410/01/2012
940-820-50-1AmendedAccounting Standards Update No. 2012-0410/01/2012
","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n940-820-30-1 | Amended | Accounting Standards Update No. 2026-03 | 09/09/2026 |\n940-820-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8b52da23ffd4a55af2099319b5340ca45668a014b17a27c0007ba98d739d137e","downloaded_from":"2026-09-10T01:43:50.866Z","last_downloaded_at":"2026-09-10T01:43:50.866Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478148","source_sha256":"44f0453f9d9561bbda5c5214cef15a779f4cea2b1ef569c60f3e0efaf5e181a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:146c9ed354d02eca71b068ff82a52a292968f33b2e2d141e9f824166e6d59b1f","downloaded_from":"2026-09-10T01:43:50.866Z","last_downloaded_at":"2026-09-10T01:43:50.866Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478148","source_sha256":"44f0453f9d9561bbda5c5214cef15a779f4cea2b1ef569c60f3e0efaf5e181a4"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1604e22591cac066e4b0fa8813e1665e9f435e1ee8b9c1ee527fdfb7a51c47b3","downloaded_from":"2026-09-10T01:43:50.866Z","last_downloaded_at":"2026-09-10T01:43:50.866Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478148","source_sha256":"44f0453f9d9561bbda5c5214cef15a779f4cea2b1ef569c60f3e0efaf5e181a4"}},{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"820-940-05-1","para":"05-1","html":"
This Subtopic addresses fair value measurements and disclosures for brokers and dealers in securities (broker-dealers).
","snippet":"This Subtopic addresses fair value measurements and disclosures for brokers and dealers in securities (broker-dealers).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72604f6773f25f118f4619361b02f1c504f9bf1c3ea0ad431851db9393854842","downloaded_from":"2026-09-10T01:43:54.063Z","last_downloaded_at":"2026-09-10T01:43:54.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478578","source_sha256":"e7ca44279a61d5d3a78a14876ac7434559e80631371ccaea8f27afcc1e0e52cd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a09030bc1095a5563d6cc6d53b1a430fb2e43afc95825efff3d7ecab1ac77c43","downloaded_from":"2026-09-10T01:43:54.063Z","last_downloaded_at":"2026-09-10T01:43:54.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478578","source_sha256":"e7ca44279a61d5d3a78a14876ac7434559e80631371ccaea8f27afcc1e0e52cd"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e482772f246717fff5b9cb2b2bdcab94d070c808a2e6f3bb2e9f7c6a7fdd25e9","downloaded_from":"2026-09-10T01:43:54.063Z","last_downloaded_at":"2026-09-10T01:43:54.063Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478578","source_sha256":"e7ca44279a61d5d3a78a14876ac7434559e80631371ccaea8f27afcc1e0e52cd"}},{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"820-940-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 940-10-15.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 940-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f99f86f081deae90bbfddb0ba86b76b258b1c79a07c871d49f4d8203208dd77","downloaded_from":"2026-09-10T01:43:56.463Z","last_downloaded_at":"2026-09-10T01:43:56.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478793","source_sha256":"e05ab9552571693de3598835a3dbd018d0f54593d6fbd31eaa3b936f4a75eb68"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c23e479a1e199849d89058d3a79881b0de5a9bec1c2b5ca3e538dc5f5e62035a","downloaded_from":"2026-09-10T01:43:56.463Z","last_downloaded_at":"2026-09-10T01:43:56.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478793","source_sha256":"e05ab9552571693de3598835a3dbd018d0f54593d6fbd31eaa3b936f4a75eb68"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f201b2f650cb81508ea1385fb34a90cfe112c0ae5ab1ebcc0cc6fd4184f40a6","downloaded_from":"2026-09-10T01:43:56.463Z","last_downloaded_at":"2026-09-10T01:43:56.463Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478793","source_sha256":"e05ab9552571693de3598835a3dbd018d0f54593d6fbd31eaa3b936f4a75eb68"}},{"number":"30","label":"30 Initial Measurement","anchor":"30-initial-measurement","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"820-940-30-1","para":"30-1","html":"
This Section does not purport to delineate all factors that may be considered by management in determining the fair value assigned to a particular financial instrument. However, the following is a list of certain factors that have been taken into consideration by broker-dealers as part of the determination of fair value:
  1. a
    Financial standing of the issuer
  2. b
    Business and financial plan of the issuer
  3. c
    Cost at date of purchase
  4. d
    The liquidity of the market
  5. e
    Restrictions on salability (see paragraphs 820-10-35-6B and 820-10-35-36B)
  6. f
    Pending public offering with respect to the financial instrument
  7. g
    Pending reorganization activity affecting the financial instrument (such as merger proposals, tender offers, debt restructurings, and conversions)
  8. h
    Reported prices and the extent of public trading in similar financial instruments of the issuer or comparable entities
  9. i
    Ability of the issuer to obtain needed financing
  10. j
    Changes in the economic conditions affecting the issuer
  11. k
    A recent purchase or sale of a security of the entity
  12. l
    Pricing by other dealers in similar securities.
Transition date:(P) December 16, 2027; (N) December 16, 2027Transition guidance:
820-10-65-14This Section does not purport to delineate all factors that may be considered by management in determining the fair value assigned to a particular financial instrument. However, the following is a list of certain factors that have been taken into consideration by broker-dealers as part of the determination of fair value:
  1. a
    Financial standing of the issuer
  2. b
    Business and financial plan of the issuer
  3. c
    Cost at date of purchase
  4. d
    The liquidity of the market
  5. e
    Restrictions on salability (see paragraphs 820-10-35-6B and 820-10-35-36BB)
  6. f
    Pending public offering with respect to the financial instrument
  7. g
    Pending reorganization activity affecting the financial instrument (such as merger proposals, tender offers, debt restructurings, and conversions)
  8. h
    Reported prices and the extent of public trading in similar financial instruments of the issuer or comparable entities
  9. i
    Ability of the issuer to obtain needed financing
  10. j
    Changes in the economic conditions affecting the issuer
  11. k
    A recent purchase or sale of a security of the entity
  12. l
    Pricing by other dealers in similar securities.
","snippet":"This Section does not purport to delineate all factors that may be considered by management in determining the fair value assigned to a particular financial instrument. However, the following is a list of certain factors…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c4f30d9dec48b5b4dd25f3892e5ae27e44675562b1276eb9a21988ede7038636","downloaded_from":"2026-09-10T01:44:03.324Z","last_downloaded_at":"2026-09-10T01:44:03.324Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477863","source_sha256":"efdba19240fa0af6776d02c531ae31d264305ee4068a75dfe9bcf0d138899386"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:64bce6e537feb23a118bb12f1aa0d825ef1979c8f814b9e33a80100ba74ae694","downloaded_from":"2026-09-10T01:44:03.324Z","last_downloaded_at":"2026-09-10T01:44:03.324Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477863","source_sha256":"efdba19240fa0af6776d02c531ae31d264305ee4068a75dfe9bcf0d138899386"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b734bdf59185efcb5146f8584dcee8d24fc880decf9605be6194338c5c93a77a","downloaded_from":"2026-09-10T01:44:03.324Z","last_downloaded_at":"2026-09-10T01:44:03.324Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477863","source_sha256":"efdba19240fa0af6776d02c531ae31d264305ee4068a75dfe9bcf0d138899386"}},{"number":"50","label":"50 Disclosure","anchor":"50-disclosure","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"820-940-50-1","para":"50-1","html":"
Notes to the financial statements shall disclose all of the following if financial instruments' fair values are measured at lower than quoted prices (see Example in paragraph 820-10-55-52):
  1. a
    Description of the financial instrument
  2. b
    The quoted price of the financial instrument
  3. c
    Fair value reported in the statement of financial condition
  4. d
    Methods and significant assumptions used to value the instrument at lower than the quoted price.
","snippet":"Notes to the financial statements shall disclose all of the following if financial instruments' fair values are measured at lower than quoted prices (see Example in paragraph 820-10-55-52):\n(a) Description of the financi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:827b6278c0fcde77c2589b3940aafe6a5fd3f301b22c2b27a7410f5ef7a0e6ee","downloaded_from":"2026-09-10T01:44:05.647Z","last_downloaded_at":"2026-09-10T01:44:05.647Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478119","source_sha256":"6a0133be537a28f3238739f28b6bc029321f855cb86267103e5f79ca5d7fdf51"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:560cc2561ca3346b379fdfcfd7bade458d79a2af18e47336552f5d835343d51a","downloaded_from":"2026-09-10T01:44:05.647Z","last_downloaded_at":"2026-09-10T01:44:05.647Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478119","source_sha256":"6a0133be537a28f3238739f28b6bc029321f855cb86267103e5f79ca5d7fdf51"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:91ba14c2096d444a50644adfc525bee2f2656ecf9f69e750eb078acf82d2a6f3","downloaded_from":"2026-09-10T01:44:05.647Z","last_downloaded_at":"2026-09-10T01:44:05.647Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478119","source_sha256":"6a0133be537a28f3238739f28b6bc029321f855cb86267103e5f79ca5d7fdf51"}}],"enrichment":{"summary":"This industry Subtopic supplements ASC 820 for brokers and dealers in securities. It lists non-exhaustive factors broker-dealers have considered in determining the fair value of a financial instrument (issuer's financial standing, market liquidity, restrictions on salability, pending offerings or reorganizations, dealer pricing, recent trades, etc.) and requires specific disclosure when an instrument is carried below its quoted price.","key_points":["The Subtopic applies to brokers and dealers in securities and follows the scope of Section 940-10-15 (820-940-15-1).","820-940-30-1 provides a nonexclusive list of factors broker-dealers consider in determining fair value, including the issuer's financial standing and business plan, cost at purchase date, market liquidity, restrictions on salability, pending public offerings, pending reorganization activity, reported prices of similar instruments, the issuer's access to financing, economic conditions, recent purchases or sales of the security, and pricing by other dealers.","Restrictions on salability are evaluated by reference to paragraphs 820-10-35-6B and 820-10-35-36B (renumbered to 820-10-35-36BB under the amendments effective for fiscal years beginning after December 16, 2027, per 820-10-65-14).","The listed factors do not purport to delineate all factors management may consider (820-940-30-1).","If a financial instrument's fair value is measured at lower than quoted prices, 820-940-50-1 requires disclosure of a description of the instrument, its quoted price, the fair value reported in the statement of financial condition, and the methods and significant assumptions used.","Paragraph 820-10-55-52 contains an illustrative example of the below-quoted-price disclosure."],"categories":["Fair value","Industry-specific","Disclosure","Financial instruments"],"audience_level":"intermediate","student_note":"Broker-dealers mark inventory to fair value, so this short Subtopic is mainly a checklist of judgment factors plus a disclosure trigger. A common misunderstanding is thinking a below-quoted-price measurement is prohibited — it is permitted, but it must be explained in the notes, and blockage-type discounts are still constrained by ASC 820-10's restrictions guidance.","related_topics":["820-10","940-10","940-320","825-10"],"key_concepts":["broker-dealer fair value","quoted price","restrictions on salability","market liquidity","financial instrument valuation factors","statement of financial condition","significant assumptions disclosure"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ce1c944728ba3e2ec4111c29d7f43eb2a860146311605936f2acb7c8745f3e44","downloaded_from":"2026-09-10T01:43:50.866Z","last_downloaded_at":"2026-09-10T01:44:08.930Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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Measurement","score":0.7413,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85dea0e59ba02928c578dde666d4ccb7b09b850925ccf0c3861645df320a3d88","downloaded_from":"2026-09-10T01:43:12.453Z","last_downloaded_at":"2026-09-10T01:43:47.743Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"825-10","title":"Overall","topic_title":"Financial Instruments","score":0.7288,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:27f614d07e659c0fe8d45e7298a5c1aade677251028f0befb6367f6829514326","downloaded_from":"2026-09-10T01:44:11.504Z","last_downloaded_at":"2026-09-10T01:44:42.941Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by 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