{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/942/#sec-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":"810","topic_title":"Consolidation","subtopic":"810-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Consolidation of a Subsidiary When a Decision Requiring Divestiture Has Been Made or Is Likely to Be Necessary","paragraphs":[{"citation":"810-942-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F7F872ED-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/810/10/#810-10-S99-2\" class=\"xref\">810-10-S99-2</a>, Regulation S-X Rule 3A-02(c), for rules pertaining to consolidation of a subsidiary of a registrant subject to the Bank Holding Company Act of 1956 when a decision requiring divestiture has been made or is likely to be necessary. </span></span></div></div>","snippet":"See paragraph 810-10-S99-2, Regulation S-X Rule 3A-02(c), for rules pertaining to consolidation of a subsidiary of a registrant subject to the Bank Holding Company Act of 1956 when a decision requiring divestiture has be…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4a1e7a1e0bc373c9e2712a0ea9859c35df7c015eeba01a827c4872ba4a1359ac","downloaded_from":"2026-09-10T01:31:57.425Z","last_downloaded_at":"2026-09-10T01:31:57.425Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478699","source_sha256":"6755454bdae0e568b2215ff4d206c75411b5097261c83c2cacf4497b53164a7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8d0843a42f281c8e82e669bec05917957de7fcd4fdd40dab1560dde084abc4a","downloaded_from":"2026-09-10T01:31:57.425Z","last_downloaded_at":"2026-09-10T01:31:57.425Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478699","source_sha256":"6755454bdae0e568b2215ff4d206c75411b5097261c83c2cacf4497b53164a7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aba0e7b3d3b2486a8e2e8078a1b5a51474ed11279303c0db9b1d8f286f7b6a86","downloaded_from":"2026-09-10T01:31:57.425Z","last_downloaded_at":"2026-09-10T01:31:57.425Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478699","source_sha256":"6755454bdae0e568b2215ff4d206c75411b5097261c83c2cacf4497b53164a7b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aba0e7b3d3b2486a8e2e8078a1b5a51474ed11279303c0db9b1d8f286f7b6a86","downloaded_from":"2026-09-10T01:31:57.425Z","last_downloaded_at":"2026-09-10T01:31:57.425Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478699","source_sha256":"6755454bdae0e568b2215ff4d206c75411b5097261c83c2cacf4497b53164a7b"}}