{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/505/10/#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":"505","topic_title":"Equity","subtopic":"505-10","subtopic_title":"Overall","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Expenses Related to an Equity Offering","paragraphs":[{"citation":"505-10-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_FCE5A705-6E92-1014-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 expenses related to an equity offering. </span></span></div></div>","snippet":"See paragraph 340-10-S99-1, SAB Topic 5.A, for SEC Staff views on deferral of expenses related to an equity offering.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:74df090700b36fcd57c536c255a3fe45f49335ef82ae0e36eeb8664478355191","downloaded_from":"2026-09-10T00:37:10.510Z","last_downloaded_at":"2026-09-10T00:37:10.510Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480186","source_sha256":"b0c059e71a080e9812f29e5fa7cc1bf4b9ac3612e34fb09a3dad599b3b9331c1"}},{"citation":"505-10-S25-2","para":"S25-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2012-03/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2012-03</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2012-03.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:920b749baa10bfefc48b270303fa75cdd26ee29ea8073e917c1b72c6f2eb6995","downloaded_from":"2026-09-10T00:37:10.510Z","last_downloaded_at":"2026-09-10T00:37:10.510Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480186","source_sha256":"b0c059e71a080e9812f29e5fa7cc1bf4b9ac3612e34fb09a3dad599b3b9331c1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a10efc2257a48227dcdcf8973994d52133441bea66306c1dc7c412659d3ac09a","downloaded_from":"2026-09-10T00:37:10.510Z","last_downloaded_at":"2026-09-10T00:37:10.510Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480186","source_sha256":"b0c059e71a080e9812f29e5fa7cc1bf4b9ac3612e34fb09a3dad599b3b9331c1"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46f6428cb54ff7c8e25fd449eb3eaadfe4ff99a277e3f7c9f98109be28d39d2e","downloaded_from":"2026-09-10T00:37:10.510Z","last_downloaded_at":"2026-09-10T00:37:10.510Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480186","source_sha256":"b0c059e71a080e9812f29e5fa7cc1bf4b9ac3612e34fb09a3dad599b3b9331c1"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46f6428cb54ff7c8e25fd449eb3eaadfe4ff99a277e3f7c9f98109be28d39d2e","downloaded_from":"2026-09-10T00:37:10.510Z","last_downloaded_at":"2026-09-10T00:37:10.510Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480186","source_sha256":"b0c059e71a080e9812f29e5fa7cc1bf4b9ac3612e34fb09a3dad599b3b9331c1"}}