# ASC 805-50-S25: Business Combinations — Related Issues — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/805/50/#sec-25-recognition)

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## ASC 805-50-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/805/50/#sec-25-recognition)

SEC content: yes

### New Basis of Accounting (Pushdown)

##### [805-50-S25-1](https://asc.understandingaccounting.org/asc/805/50/#805-50-S25-1)

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[Paragraph superseded by Accounting Standards Update No. 2015-08](https://asc.understandingaccounting.org/updates/asu-2015-08/).