{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/20/#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":"470","topic_title":"Debt","subtopic":"470-20","subtopic_title":"Debt with Conversion and Other Options","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Debt Exchangeable for the Stock of Another Entity","paragraphs":[{"citation":"470-20-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_619C591A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/470/20/#470-20-S99-1\" class=\"xref\">470-20-S99-1</a>, SEC Observer Comment: Debt Exchangeable for the Stock of Another Entity, for SEC Staff views on accounting for debt that is exchangeable for the stock of another entity</span></span></div></div>","snippet":"See paragraph 470-20-S99-1, SEC Observer Comment: Debt Exchangeable for the Stock of Another Entity, for SEC Staff views on accounting for debt that is exchangeable for the stock of another entity","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fee9173ff71290023b056e3a5499b3a6a8e9d84f0b99260947be41a2c3fb0c79","downloaded_from":"2026-09-10T00:31:51.126Z","last_downloaded_at":"2026-09-10T00:31:51.126Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480067","source_sha256":"bb7294d746b8879f5a2babddd7417b6e05efabcd15e71f1d8f6a12cf5b45b84b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fdcf645156c38d392d3bfdafc79818ef13f7ab0e01645a5662c356a0016895e9","downloaded_from":"2026-09-10T00:31:51.126Z","last_downloaded_at":"2026-09-10T00:31:51.126Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480067","source_sha256":"bb7294d746b8879f5a2babddd7417b6e05efabcd15e71f1d8f6a12cf5b45b84b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a29de6605e802dd98210f91b6d017e36a76fd4a65fd85e7d08c620c92948ffc","downloaded_from":"2026-09-10T00:31:51.126Z","last_downloaded_at":"2026-09-10T00:31:51.126Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480067","source_sha256":"bb7294d746b8879f5a2babddd7417b6e05efabcd15e71f1d8f6a12cf5b45b84b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a29de6605e802dd98210f91b6d017e36a76fd4a65fd85e7d08c620c92948ffc","downloaded_from":"2026-09-10T00:31:51.126Z","last_downloaded_at":"2026-09-10T00:31:51.126Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480067","source_sha256":"bb7294d746b8879f5a2babddd7417b6e05efabcd15e71f1d8f6a12cf5b45b84b"}}