# ASC 860-10-30: Transfers and Servicing — Overall — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/860/10/#30-initial-measurement)

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## ASC 860-10-30: 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/860/10/#30-initial-measurement)

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##### [860-10-30-1](https://asc.understandingaccounting.org/asc/860/10/#860-10-30-1)

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[Paragraph superseded by Accounting Standards Update No. 2009-16](https://asc.understandingaccounting.org/updates/asu-2009-16/).