# ASC 810-10-S25: Consolidation — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/10/#sec-25-recognition)

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## ASC 810-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/810/10/#sec-25-recognition)

SEC content: yes

#### Consolidated Financial Statements of the Registrant and its Subsidiaries

##### [810-10-S25-1](https://asc.understandingaccounting.org/asc/810/10/#810-10-S25-1)

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See paragraph [810-10-S99-2](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-2), Regulation S-X Rule 3A-02, for requirements for a registrant in deciding on a consolidation policy.

#### Intercompany (Intra-entity) Items and Transactions

##### [810-10-S25-2](https://asc.understandingaccounting.org/asc/810/10/#810-10-S25-2)

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See paragraph [810-10-S99-4](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-4), Regulation S-X Rule 3A-04, for requirements for the elimination of intercompany (intra-entity) items and transactions.

#### Accounting for Divestiture of a Subsidiary or Other Business Operations

##### [810-10-S25-3](https://asc.understandingaccounting.org/asc/810/10/#810-10-S25-3)

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See paragraph [810-10-S99-5](https://asc.understandingaccounting.org/asc/810/10/#810-10-S99-5), SAB Topic 5.E, for SEC Staff views on when an accounting divestiture has not occurred.