{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/805/954/#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":"805","topic_title":"Business Combinations","subtopic":"805-954","subtopic_title":"Health Care Entities","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"805-954-25-1","para":"25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_2A41EB6E-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">When applying the guidance in paragraph <a href=\"/asc/805/20/#805-20-25-6\" class=\"xref\">805-20-25-6</a>, an <a href=\"/glossary/a/#acquirer\" class=\"term\" title=\"The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer.\"><span>acquirer</span></a> that is a not-for-profit, business-oriented health care entity shall classify particular investments in debt securities as <a href=\"/glossary/t/#trading-securities\" class=\"term\" title=\"Securities that are bought and held principally for the purpose of selling them in the near term and therefore held for only a short period of time. Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price.\"><span>trading securities</span></a> or other than trading securities. </span></span></div></div>","snippet":"When applying the guidance in paragraph 805-20-25-6, an acquirer that is a not-for-profit, business-oriented health care entity shall classify particular investments in debt securities as trading securities or other than…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d050f8f7e75331d1d6718eefebc78993b37c325a5298d84c98d4079b5d05f7d","downloaded_from":"2026-09-10T01:27:28.147Z","last_downloaded_at":"2026-09-10T01:27:28.147Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478450","source_sha256":"bffee5fc8eb4a546cbb1b7ca03004c689fb4e38b4554e39b2606cb62d8cedd85"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8019f21487524ddd6d5e69ecf13882d395dc23c9c80a69e96a118aaaa89169c3","downloaded_from":"2026-09-10T01:27:28.147Z","last_downloaded_at":"2026-09-10T01:27:28.147Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478450","source_sha256":"bffee5fc8eb4a546cbb1b7ca03004c689fb4e38b4554e39b2606cb62d8cedd85"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:994f179e1d68e25ee7c876ab7a3e2d1a4d124a9b6adb98eca02b6cebfdf75edd","downloaded_from":"2026-09-10T01:27:28.147Z","last_downloaded_at":"2026-09-10T01:27:28.147Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478450","source_sha256":"bffee5fc8eb4a546cbb1b7ca03004c689fb4e38b4554e39b2606cb62d8cedd85"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:994f179e1d68e25ee7c876ab7a3e2d1a4d124a9b6adb98eca02b6cebfdf75edd","downloaded_from":"2026-09-10T01:27:28.147Z","last_downloaded_at":"2026-09-10T01:27:28.147Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478450","source_sha256":"bffee5fc8eb4a546cbb1b7ca03004c689fb4e38b4554e39b2606cb62d8cedd85"}}