# ASC 470-20-S25: Debt — Debt with Conversion and Other Options — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/20/#sec-25-recognition)

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## ASC 470-20-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/470/20/#sec-25-recognition)

SEC content: yes

#### Debt Exchangeable for the Stock of Another Entity

##### [470-20-S25-1](https://asc.understandingaccounting.org/asc/470/20/#470-20-S25-1)

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See paragraph [470-20-S99-1](https://asc.understandingaccounting.org/asc/470/20/#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