{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/10/#25-recognition","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.","topic":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-10","subtopic_title":"Overall","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"220-10-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_6E318BAC-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic does not specify when to recognize the items that make up <a href=\"/glossary/c/#comprehensive-income\" class=\"term\" title=\"The change in equity (net assets) of a business entity during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Comprehensive income comprises both of the following:All components of net incomeAll components of other comprehensive income.\"><span>comprehensive income</span></a>.</span></span></div></div>","snippet":"This Subtopic does not specify when to recognize the items that make up comprehensive income.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ad656325047db780e192a4b5e2c34e7ea3e46c3d6d76b7b05ae35441489d7e76","downloaded_from":"2026-09-09T23:03:25.814Z","last_downloaded_at":"2026-09-09T23:03:25.814Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482866","source_sha256":"e96537854342f7e3a37f05e26ac11d31546dd5070aacc5d1d045289490f411db"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0cbd987785b24e70ae1ba6cfcaef5603ef8d4b32e0dfca37474f150d590d1f2","downloaded_from":"2026-09-09T23:03:25.814Z","last_downloaded_at":"2026-09-09T23:03:25.814Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482866","source_sha256":"e96537854342f7e3a37f05e26ac11d31546dd5070aacc5d1d045289490f411db"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc106971945ec96facc7f1175a22efd09db0badbad938d021e3e311041fc9a8a","downloaded_from":"2026-09-09T23:03:25.814Z","last_downloaded_at":"2026-09-09T23:03:25.814Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482866","source_sha256":"e96537854342f7e3a37f05e26ac11d31546dd5070aacc5d1d045289490f411db"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cc106971945ec96facc7f1175a22efd09db0badbad938d021e3e311041fc9a8a","downloaded_from":"2026-09-09T23:03:25.814Z","last_downloaded_at":"2026-09-09T23:03:25.814Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482866","source_sha256":"e96537854342f7e3a37f05e26ac11d31546dd5070aacc5d1d045289490f411db"}}