# ASC 845-10-S30: Nonmonetary Transactions — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/845/10/#sec-30-initial-measurement)

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## ASC 845-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/845/10/#sec-30-initial-measurement)

SEC content: yes

#### Exchanges of a Nonfinancial Asset for a Noncontrolling Ownership Interest

##### [845-10-S30-1](https://asc.understandingaccounting.org/asc/845/10/#845-10-S30-1)

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See paragraph [845-10-S99-2](https://asc.understandingaccounting.org/asc/845/10/#845-10-S99-2), SEC Observer Comment: Accounting by a Joint Venture for Businesses Received at Its Formation, for SEC Staff views on the application of purchase accounting in the formation of new joint venture.

##### [845-10-S30-2](https://asc.understandingaccounting.org/asc/845/10/#845-10-S30-2)

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See paragraph [845-10-S99-3](https://asc.understandingaccounting.org/asc/845/10/#845-10-S99-3), SEC Observer Comment: Interpretation of Subtopic 845-10, for SEC Staff views on exchanges of nonfinancial assets for a noncontrolling ownership interest.

#### Transfers of Nonmonetary Assets by Promoters or Shareholders

##### [845-10-S30-3](https://asc.understandingaccounting.org/asc/845/10/#845-10-S30-3)

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See paragraph [845-10-S99-1](https://asc.understandingaccounting.org/asc/845/10/#845-10-S99-1), SAB Topic 5.G, for SEC Staff views on transfers of nonmonetary assets by promoters or shareholders before an initial public offering.