# ASC 605-40-25: Revenue Recognition — Gains and Losses — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/40/#25-recognition)

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## ASC 605-40-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/605/40/#25-recognition)

SEC content: no

##### [605-40-25-1](https://asc.understandingaccounting.org/asc/605/40/#605-40-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-40-25-2](https://asc.understandingaccounting.org/asc/605/40/#605-40-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-40-25-3](https://asc.understandingaccounting.org/asc/605/40/#605-40-25-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-40-25-4](https://asc.understandingaccounting.org/asc/605/40/#605-40-25-4)

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Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).