# ASC 848-30-25: Reference Rate Reform — Hedging—General — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/30/#25-recognition)

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## ASC 848-30-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/848/30/#25-recognition)

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