{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/10/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-10","subtopic_title":"Overall","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Expenses Incurred Before the Effective Date of an Offering of Equity Securities","paragraphs":[{"citation":"340-10-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_65C2A302-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/340/10/#340-10-S99-1\" class=\"xref\">340-10-S99-1</a>, SAB Topic 5.A, for SEC Staff views on deferral of costs related to an equity offering incurred before the effective date of the offering. </span></span></div></div>","snippet":"See paragraph 340-10-S99-1, SAB Topic 5.A, for SEC Staff views on deferral of costs related to an equity offering incurred before the effective date of the offering.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:823a5986e47ade756e4e3fa4aca0e22e8f7fa78b34cbf34070d7a2cc0d5e74dd","downloaded_from":"2026-09-09T23:54:48.227Z","last_downloaded_at":"2026-09-09T23:54:48.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480519","source_sha256":"bb8736589f89d9adb4cf0bc4de750f66c6cfdfafe32bb76fe4e3eedbe3c47d02"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:71573dbc27be94e1b3c05aec9ce053710a35cf27a61c3d5b7a6fb5f52dcf28d0","downloaded_from":"2026-09-09T23:54:48.227Z","last_downloaded_at":"2026-09-09T23:54:48.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480519","source_sha256":"bb8736589f89d9adb4cf0bc4de750f66c6cfdfafe32bb76fe4e3eedbe3c47d02"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fefaebc6f762524fa1a4d17efd1b04e6ef4ad392161cd8dea61da1269f8945e","downloaded_from":"2026-09-09T23:54:48.227Z","last_downloaded_at":"2026-09-09T23:54:48.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480519","source_sha256":"bb8736589f89d9adb4cf0bc4de750f66c6cfdfafe32bb76fe4e3eedbe3c47d02"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3fefaebc6f762524fa1a4d17efd1b04e6ef4ad392161cd8dea61da1269f8945e","downloaded_from":"2026-09-09T23:54:48.227Z","last_downloaded_at":"2026-09-09T23:54:48.227Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480519","source_sha256":"bb8736589f89d9adb4cf0bc4de750f66c6cfdfafe32bb76fe4e3eedbe3c47d02"}}