# ASC 220-10-25: Income Statement—Reporting Comprehensive Income — Overall — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/10/#25-recognition)

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## ASC 220-10-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/220/10/#25-recognition)

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##### [220-10-25-1](https://asc.understandingaccounting.org/asc/220/10/#220-10-25-1)

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This Subtopic does not specify when to recognize the items that make up [comprehensive income](https://asc.understandingaccounting.org/glossary/c/#comprehensive-income "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.").