{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/820/10/#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":"820","topic_title":"Fair Value Measurement","subtopic":"820-10","subtopic_title":"Overall","section":{"number":"25","label":"25 Recognition","anchor":"25-recognition","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"820-10-25-1","para":"25-1","html":"
Paragraph superseded by Accounting Standards Update No. 2011-04.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cfe73e851ba58cca754b09c5a6aedbde981008046915ff6bd163b6cb64f2b43c","downloaded_from":"2026-09-10T01:43:22.584Z","last_downloaded_at":"2026-09-10T01:43:22.584Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482194","source_sha256":"5ad66a03abaef54c9224146274fe193aaf67def6d7e5ebb537fdad25a22b8d38"}},{"citation":"820-10-25-2","para":"25-2","html":"
Paragraph superseded by Accounting Standards Update No. 2011-04.
","snippet":"Paragraph superseded by Accounting Standards Update No. 2011-04.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8c63bed8155259c7b856277dda3ac7d6bf11a1d2ccc22856dfd88f4afbc905e","downloaded_from":"2026-09-10T01:43:22.584Z","last_downloaded_at":"2026-09-10T01:43:22.584Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482194","source_sha256":"5ad66a03abaef54c9224146274fe193aaf67def6d7e5ebb537fdad25a22b8d38"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:81172f2632dc8c6b6bb76761ab84a3c0eaf0bf17a1af18b99a26641c6074b6ed","downloaded_from":"2026-09-10T01:43:22.584Z","last_downloaded_at":"2026-09-10T01:43:22.584Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482194","source_sha256":"5ad66a03abaef54c9224146274fe193aaf67def6d7e5ebb537fdad25a22b8d38"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a79e6a2f26b9f93adb4df9e467f703b810d59de4e5811e4e82c9500c56fedf5d","downloaded_from":"2026-09-10T01:43:22.584Z","last_downloaded_at":"2026-09-10T01:43:22.584Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482194","source_sha256":"5ad66a03abaef54c9224146274fe193aaf67def6d7e5ebb537fdad25a22b8d38"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a79e6a2f26b9f93adb4df9e467f703b810d59de4e5811e4e82c9500c56fedf5d","downloaded_from":"2026-09-10T01:43:22.584Z","last_downloaded_at":"2026-09-10T01:43:22.584Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482194","source_sha256":"5ad66a03abaef54c9224146274fe193aaf67def6d7e5ebb537fdad25a22b8d38"}}