{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/946/#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":"320","topic_title":"Investments—Debt Securities","subtopic":"320-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Investment Securities","paragraphs":[{"citation":"320-946-S25-1","para":"S25-1","html":"See paragraph 946-320-S99-11, CFRR 404.03.a, for the recognition requirements for certain investment securities. See paragraph 946-320-S99-17, CFRR 404.04.a, for the recognition requirements for restricted securities. See paragraph 946-10-S99-3, Regulation S-X Rule 6-03(g), for the recognition requirements for dividend income. See paragraph 946-320-S99-9A, CFRR 404.02, for SEC views on accounting for purchased defaulted bonds with defaulted interest coupons attached.