# ASC 852-20-S25: Reorganizations — Quasi-Reorganizations — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/852/20/#sec-25-recognition)

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## ASC 852-20-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/852/20/#sec-25-recognition)

SEC content: yes

#### Quasi-Reorganization

##### [852-20-S25-1](https://asc.understandingaccounting.org/asc/852/20/#852-20-S25-1)

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See paragraph [852-20-S99-1](https://asc.understandingaccounting.org/asc/852/20/#852-20-S99-1), CFRR 210, for conditions necessary to effect a quasi-reorganization.