{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/480/10/#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":"480","topic_title":"Distinguishing Liabilities from Equity","subtopic":"480-10","subtopic_title":"Overall","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"480-10-25-1","para":"25-1","html":"
The guidance in this Section shall be applied to a freestanding financial instrument in its entirety. Any nonsubstantive or minimal features shall be disregarded in applying the classification provisions of this Section. Judgment, based on consideration of all the terms of an instrument and other relevant facts and circumstances, is necessary to distinguish substantive, nonminimal features from nonsubstantive or minimal features.
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For purposes of applying paragraph 815-10-15-74(a) in analyzing an embedded feature as though it were a separate instrument, paragraphs
480-10-25-4 through 25-14
shall not be applied to the embedded feature. Embedded features shall be analyzed by applying other applicable guidance.
","snippet":"For purposes of applying paragraph 815-10-15-74(a) in analyzing an embedded feature as though it were a separate instrument, paragraphs 480-10-25-4 through 25-14 shall not be applied to the embedded feature. Embedded fea…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ab12428f803d1afc1f5ccb3da9c9aaf6111bca99576ca905ea884a1456b8a2b","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-3","para":"25-3","html":"
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A mandatorily redeemable financial instrument shall be classified as a liability unless the redemption is required to occur only upon the liquidation or termination of the reporting entity.
","snippet":"A mandatorily redeemable financial instrument shall be classified as a liability unless the redemption is required to occur only upon the liquidation or termination of the reporting entity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f4abe375a7faf6f11b30a1f45f0c1d1e8d01240a3fff09722e6ee972ae23ef96","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-5","para":"25-5","html":"
A financial instrument that embodies a conditional obligation to redeem the instrument by transferring assets upon an event not certain to occur becomes mandatorily redeemable if that event occurs, the condition is resolved, or the event becomes certain to occur.
","snippet":"A financial instrument that embodies a conditional obligation to redeem the instrument by transferring assets upon an event not certain to occur becomes mandatorily redeemable if that event occurs, the condition is resol…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b3f85f6c31da155d7113ac646cb9b65c25dd2638a34a51b16892da011e80aee","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-6","para":"25-6","html":"
In determining if an instrument is mandatorily redeemable, all terms within a redeemable instrument shall be considered. The following items do not affect the classification of a mandatorily redeemable financial instrument as a liability:
  1. a
    A term extension option
  2. b
    A provision that defers redemption until a specified liquidity level is reached
  3. c
    A similar provision that may delay or accelerate the timing of a mandatory redemption.
","snippet":"In determining if an instrument is mandatorily redeemable, all terms within a redeemable instrument shall be considered. The following items do not affect the classification of a mandatorily redeemable financial instrume…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e87481a37c8df5bc1ddc6141f2f558286782fe466b547a88f7283281d109d14","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-7","para":"25-7","html":"
If a financial instrument will be redeemed only upon the occurrence of a conditional event, redemption of that instrument is conditional and, therefore, the instrument does not meet the definition of mandatorily redeemable financial instrument in this Subtopic. However, that financial instrument would be assessed at each reporting period to determine whether circumstances have changed such that the instrument now meets the definition of a mandatorily redeemable instrument (that is, the event is no longer conditional). If the event has occurred, the condition is resolved, or the event has become certain to occur, the financial instrument is reclassified as a liability.
","snippet":"If a financial instrument will be redeemed only upon the occurrence of a conditional event, redemption of that instrument is conditional and, therefore, the instrument does not meet the definition of mandatorily redeemab…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:894f0dd46c981177f5ec0599784fe5871923cd6479342827fc10834148490477","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9cbe2bae6bdbd89d7419559d264906ab62ea49a35a90dd6dce778e5ed1b3f2ce","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"block":null,"heading":"Obligations to Repurchase Issuer's Equity Shares by Transferring Assets","paragraphs":[{"citation":"480-10-25-8","para":"25-8","html":"
An entity shall classify as a liability (or an asset in some circumstances) any financial instrument, other than an outstanding share, that, at inception, has both of the following characteristics:
  1. a
    It embodies an obligation to repurchase the issuer's equity shares, or is indexed to such an obligation.
  2. b
    It requires or may require the issuer to settle the obligation by transferring assets.
","snippet":"An entity shall classify as a liability (or an asset in some circumstances) any financial instrument, other than an outstanding share, that, at inception, has both of the following characteristics:\n(a) It embodies an obl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fc3ede196603a59685ea1b10a15a8eebcf392075fc2694b9ce8771fa560cbc2e","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-9","para":"25-9","html":"
In this Subtopic, indexed to is used interchangeably with based on variations in the fair value of. The phrase requires or may require encompasses instruments that either conditionally or unconditionally obligate the issuer to transfer assets. If the obligation is conditional, the number of conditions leading up to the transfer of assets is irrelevant.
","snippet":"In this Subtopic, indexed to is used interchangeably with based on variations in the fair value of. The phrase requires or may require encompasses instruments that either conditionally or unconditionally obligate the iss…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bdccb4cb5284f223e7af886d4bb387bb23686d8396499ec6b2124db238a845ee","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-10","para":"25-10","html":"
Examples of financial instruments that meet the criteria in paragraph 480-10-25-8 include forward purchase contracts or written put options on the issuer's equity shares that are to be physically settled or net cash settled.
","snippet":"Examples of financial instruments that meet the criteria in paragraph 480-10-25-8 include forward purchase contracts or written put options on the issuer's equity shares that are to be physically settled or net cash sett…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fac0799a74a7533505fc0a7174e21855a12275f4d55a887aba5a8185bd8727ec","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-11","para":"25-11","html":"
All obligations that permit the holder to require the issuer to transfer assets result in liabilities, regardless of whether the settlement alternatives have the potential to differ.
","snippet":"All obligations that permit the holder to require the issuer to transfer assets result in liabilities, regardless of whether the settlement alternatives have the potential to differ.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b16b826e2143dac9bf959b0a1eca414a31b2d3b5c7a0769d31c7e451632b8dc","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-12","para":"25-12","html":"
Certain financial instruments that embody obligations that are liabilities within the scope of this Subtopic also may contain characteristics of assets but be reported as single items. Some examples include the following:
  1. a
    Net-cash-settled or net-share-settled forward purchase contracts
  2. b
    Certain combined options to repurchase the issuer's shares.
Those instruments are classified as assets or liabilities initially or subsequently depending on the instrument's fair value on the reporting date.
","snippet":"Certain financial instruments that embody obligations that are liabilities within the scope of this Subtopic also may contain characteristics of assets but be reported as single items. Some examples include the following…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75c6352257a28e664219bbe5ac0b50ac2285f745b0dabcafb7aa50252719bec6","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"citation":"480-10-25-13","para":"25-13","html":"
An instrument that requires the issuer to settle its obligation by issuing another instrument (for example, a note payable in cash) ultimately requires settlement by a transfer of assets, accordingly:
  1. a
    When applying paragraphs
    480-10-25-8 through 25-12
    , this also would apply for an instrument settled with another instrument that ultimately may require settlement by a transfer of assets (warrants for puttable shares).
  2. b
    It is clear that a warrant for mandatorily redeemable shares would be a liability under this Subtopic.
","snippet":"An instrument that requires the issuer to settle its obligation by issuing another instrument (for example, a note payable in cash) ultimately requires settlement by a transfer of assets, accordingly:\n(a) When applying p…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7d4629e6ccbf4d2ce37e3b784b4ee2f3df692dc1310c15e4417fd0798bdaac3f","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ace67c3d678504f5dad64f911932fa014b62a9cb480962f56d6d5a08e39a359d","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"block":null,"heading":"Certain Obligations to Issue a Variable Number of Shares","paragraphs":[{"citation":"480-10-25-14","para":"25-14","html":"
A financial instrument that embodies an unconditional obligation, or a financial instrument other than an outstanding share that embodies a conditional obligation, that the issuer must or may settle by issuing a variable number of its equity shares shall be classified as a liability (or an asset in some circumstances) if, at inception, the monetary value of the obligation is based solely or predominantly on any one of the following:
  1. a
    A fixed monetary amount known at inception (for example, a payable settleable with a variable number of the issuer's equity shares)
  2. b
    Variations in something other than the fair value of the issuer's equity shares (for example, a financial instrument indexed to the Standard and Poor's S&P 500 Index and settleable with a variable number of the issuer's equity shares)
  3. c
    Variations inversely related to changes in the fair value of the issuer's equity shares (for example, a written put option that could be net share settled).
See paragraph 480-10-55-21 for related implementation guidance.
","snippet":"A financial instrument that embodies an unconditional obligation, or a financial instrument other than an outstanding share that embodies a conditional obligation, that the issuer must or may settle by issuing a variable…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a52bf21e5ddf58ef5a9f6edd8fff3cbbb16bcdb62cf3d74a8572604407a40b12","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bab3ebd94b24efd3c14f2e195e73e232ccb3e958c9413732fac6280db72685c6","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},{"block":null,"heading":"Prohibition on Combining Freestanding Financial Instruments","paragraphs":[{"citation":"480-10-25-15","para":"25-15","html":"
A freestanding financial instrument that is within the scope of this Subtopic shall not be combined with another freestanding financial instrument in applying paragraphs
480-10-25-4 through 25-14
unless combination is required under the provisions of Topic 815. For example, a freestanding written put option that is classified as a liability under this Subtopic shall not be combined with an outstanding equity share.
","snippet":"A freestanding financial instrument that is within the scope of this Subtopic shall not be combined with another freestanding financial instrument in applying paragraphs 480-10-25-4 through 25-14 unless combination is re…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c220d509c4438238d9f6c4754b2bfd0be2e962f4ab9f2370f2f9cc826122b4c5","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a0294e9808465671e8481b895de723282aaade9dd404df9a5e3efedac273982","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08737eb7877e61b0a5d9e16604f000550627da4b7bfe76ad9a7caa4e9dba59c6","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:08737eb7877e61b0a5d9e16604f000550627da4b7bfe76ad9a7caa4e9dba59c6","downloaded_from":"2026-09-10T00:35:41.225Z","last_downloaded_at":"2026-09-10T00:35:41.225Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481766","source_sha256":"fc49aaa9541711d084e07e2f3fd693b8ab60b4a79e7d4e99e1ce2d0fd8f8274f"}}