{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/845/10/#60-relationships","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":"845","topic_title":"Nonmonetary Transactions","subtopic":"845-10","subtopic_title":"Overall","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":"Other Expenses","paragraphs":[{"citation":"845-10-60-1","para":"60-1","html":"
For guidance on accounting for contributions made, see Subtopic 720-25.
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For guidance on accounting for advertising barter transactions, see the guidance on noncash consideration in paragraphs
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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