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Briefly summarize par. 30-3 (initial measurement) of ASC 820-10 and provide one example listed in par. 30-3A of an instance when transaction price may not

Briefly summarize par. 30-3 (initial measurement) of ASC 820-10 and provide one example listed in par. 30-3A of an instance when transaction price may not be reflective of fair value.

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