# ASC 845-920-30: Nonmonetary Transactions — Entertainment—Broadcasters — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/845/920/#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): 2026-09-10T02:00:28.770Z to 2026-09-10T02:00:28.770Z

Record version: sha256:cf002f94b23da6bc66870485fb76170689716b59f8ae95968fd854c6c2499e64

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 845-920-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/845/920/#30-initial-measurement)

SEC content: no

##### [845-920-30-1](https://asc.understandingaccounting.org/asc/845/920/#845-920-30-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:00:28.770Z to 2026-09-10T02:00:28.770Z

Record version: sha256:43d258f6bf2327166c81e2bcad066d2eab36d65dade6a6d9c123e90c6f3bc61c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [845-920-30-2](https://asc.understandingaccounting.org/asc/845/920/#845-920-30-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:00:28.770Z to 2026-09-10T02:00:28.770Z

Record version: sha256:4ae67d4ec58de5b96c671fc27f0f7768d431a1e0b5fb2358e093f34d81ce4bc3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).