# ASC 505-10-S25: Equity — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/10/#sec-25-recognition)

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## ASC 505-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/505/10/#sec-25-recognition)

SEC content: yes

#### Expenses Related to an Equity Offering

##### [505-10-S25-1](https://asc.understandingaccounting.org/asc/505/10/#505-10-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 expenses related to an equity offering.

##### [505-10-S25-2](https://asc.understandingaccounting.org/asc/505/10/#505-10-S25-2)

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[Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/).