# ASC 848-40-25: Reference Rate Reform — Fair Value Hedges — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/40/#25-recognition)

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## ASC 848-40-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/848/40/#25-recognition)

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##### [848-40-25-1](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-1)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-2](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-2)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-3](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-3)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-4](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-4)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-5](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-5)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-6](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-6)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-7](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-7)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-8](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-8)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-40-25-9](https://asc.understandingaccounting.org/asc/848/40/#848-40-25-9)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).