{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/220/942/#sec-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":"220-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Tax Equivalent Adjustment in Financial Statements of Bank Holding Companies","paragraphs":[{"citation":"220-942-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F1FA18E4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/220/942/#220-942-S99-2\" class=\"xref\">942-220-S99-2</a>, SAB Topic 11.G, Question 1, for SEC Staff views on including tax equivalent adjustments in the income statement and footnotes. </span></span></div></div>","snippet":"See paragraph 942-220-S99-2, SAB Topic 11.G, Question 1, for SEC Staff views on including tax equivalent adjustments in the income statement and footnotes.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56ebb42d8b8d4324186742e1ab0ad7214197bae0cdde41d444c8afec5aa83707","downloaded_from":"2026-09-09T23:05:47.738Z","last_downloaded_at":"2026-09-09T23:05:47.738Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478888","source_sha256":"be6f16f75183ed79fd5e243a2856681a331f1738849ac93fb625f4334b337fb0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d54c205b65b6acf2b386ebf85ecebdf85eb3a903f822142cca676288f1e72e77","downloaded_from":"2026-09-09T23:05:47.738Z","last_downloaded_at":"2026-09-09T23:05:47.738Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478888","source_sha256":"be6f16f75183ed79fd5e243a2856681a331f1738849ac93fb625f4334b337fb0"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cb456f40ccd2f2f22b7b675634af62260aa62e87bd4a8d29dcca11b8f6f208f","downloaded_from":"2026-09-09T23:05:47.738Z","last_downloaded_at":"2026-09-09T23:05:47.738Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478888","source_sha256":"be6f16f75183ed79fd5e243a2856681a331f1738849ac93fb625f4334b337fb0"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cb456f40ccd2f2f22b7b675634af62260aa62e87bd4a8d29dcca11b8f6f208f","downloaded_from":"2026-09-09T23:05:47.738Z","last_downloaded_at":"2026-09-09T23:05:47.738Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478888","source_sha256":"be6f16f75183ed79fd5e243a2856681a331f1738849ac93fb625f4334b337fb0"}}