{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/852/20/#sec-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":"852","topic_title":"Reorganizations","subtopic":"852-20","subtopic_title":"Quasi-Reorganizations","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Quasi-Reorganization","paragraphs":[{"citation":"852-20-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ED9B3177-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/852/20/#852-20-S99-1\" class=\"xref\">852-20-S99-1</a>, CFRR 210, for conditions necessary to effect a quasi-reorganization. </span></span></div></div>","snippet":"See paragraph 852-20-S99-1, CFRR 210, for conditions necessary to effect a quasi-reorganization.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:80b8fbee3141ac156c8128f6f4acc54ba9ea661a64e36a0cbcb692631e20ceb4","downloaded_from":"2026-09-10T02:03:53.801Z","last_downloaded_at":"2026-09-10T02:03:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479893","source_sha256":"d845bbd491ff1a6e6e2979fa6bfc247d4ecfa8cabbb68e275389f9c472a49c11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5ab87974c29b47d43942f5c0eba72d86aef8d58d2aeb6051c5f326fca071b1c9","downloaded_from":"2026-09-10T02:03:53.801Z","last_downloaded_at":"2026-09-10T02:03:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479893","source_sha256":"d845bbd491ff1a6e6e2979fa6bfc247d4ecfa8cabbb68e275389f9c472a49c11"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a275acb903850039e3a35b33cd463a45b1263c0880e544026a77a5228512f48","downloaded_from":"2026-09-10T02:03:53.801Z","last_downloaded_at":"2026-09-10T02:03:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479893","source_sha256":"d845bbd491ff1a6e6e2979fa6bfc247d4ecfa8cabbb68e275389f9c472a49c11"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5a275acb903850039e3a35b33cd463a45b1263c0880e544026a77a5228512f48","downloaded_from":"2026-09-10T02:03:53.801Z","last_downloaded_at":"2026-09-10T02:03:53.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479893","source_sha256":"d845bbd491ff1a6e6e2979fa6bfc247d4ecfa8cabbb68e275389f9c472a49c11"}}