# ASC 855-10-S25: Subsequent Events — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/855/10/#sec-25-recognition)

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## ASC 855-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/855/10/#sec-25-recognition)

SEC content: yes

#### Type I Subsequent Events

##### [855-10-S25-1](https://asc.understandingaccounting.org/asc/855/10/#855-10-S25-1)

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See paragraph [855-10-S99-2](https://asc.understandingaccounting.org/asc/855/10/#855-10-S99-2), SEC Staff Announcement: [Issuance of Financial Statements](https://asc.understandingaccounting.org/glossary/i/#issuance-of-financial-statements "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."), for SEC Staff views on the accounting for Type I subsequent events.

#### Dividends Declared by the Subsidiary after the Balance Sheet Date

##### [855-10-S25-2](https://asc.understandingaccounting.org/asc/855/10/#855-10-S25-2)

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See paragraph [855-10-S99-1](https://asc.understandingaccounting.org/asc/855/10/#855-10-S99-1), SAB Topic 1.B.3, for SEC Staff views on the recognition of dividends declared after the balance sheet date.