# ASC 340-10-S25: Other Assets and Deferred Costs — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/10/#sec-25-recognition)

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## ASC 340-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/340/10/#sec-25-recognition)

SEC content: yes

#### Expenses Incurred Before the Effective Date of an Offering of Equity Securities

##### [340-10-S25-1](https://asc.understandingaccounting.org/asc/340/10/#340-10-S25-1)

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See paragraph [340-10-S99-1](https://asc.understandingaccounting.org/asc/340/10/#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.