{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/855/10/#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":"855","topic_title":"Subsequent Events","subtopic":"855-10","subtopic_title":"Overall","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Type I Subsequent Events","paragraphs":[{"citation":"855-10-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_EF381765-6E92-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/855/10/#855-10-S99-2\" class=\"xref\">855-10-S99-2</a>, SEC Staff Announcement: <a href=\"/glossary/i/#issuance-of-financial-statements\" class=\"term\" title=\"See paragraph 855-10-S99-2, SEC Staff Announcement: Issuance of Financial Statements, for SEC Staff views on when financial statements are deemed to be issued.\"><span>Issuance of Financial Statements</span></a>, for SEC Staff views on the accounting for Type I subsequent events. </span></span></div></div>","snippet":"See paragraph 855-10-S99-2, SEC Staff Announcement: Issuance of Financial Statements, for SEC Staff views on the accounting for Type I subsequent events.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0413aab739d08e088b8a709886b8cadb0009be810b8afcea3731686b82e67734","downloaded_from":"2026-09-10T02:05:01.355Z","last_downloaded_at":"2026-09-10T02:05:01.355Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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class=\"sfragment-source\">See paragraph <a href=\"/asc/855/10/#855-10-S99-1\" class=\"xref\">855-10-S99-1</a>, SAB Topic 1.B.3, for SEC Staff views on the recognition of dividends declared after the balance sheet date. </span></span></div></div>","snippet":"See paragraph 855-10-S99-1, SAB Topic 1.B.3, for SEC Staff views on the recognition of dividends declared after the balance sheet date.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:09d4506b8da92bf56a8c5f84fe5d17cfc491d85e380a9350d12c2a2392748e54","downloaded_from":"2026-09-10T02:05:01.355Z","last_downloaded_at":"2026-09-10T02:05:01.355Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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