# ASC 820-10-25: Fair Value Measurement — Overall — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/820/10/#25-recognition)

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## ASC 820-10-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/820/10/#25-recognition)

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##### [820-10-25-1](https://asc.understandingaccounting.org/asc/820/10/#820-10-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/).

##### [820-10-25-2](https://asc.understandingaccounting.org/asc/820/10/#820-10-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2011-04](https://asc.understandingaccounting.org/updates/asu-2011-04/).