# ASC 932-10-S25: Extractive Activities—Oil and Gas — Overall — SEC 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/932/10/#sec-25-recognition)

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## ASC 932-10-S25: SEC 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/932/10/#sec-25-recognition)

SEC content: yes

##### [932-10-S25-1](https://asc.understandingaccounting.org/asc/932/10/#932-10-S25-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-11](https://asc.understandingaccounting.org/updates/asu-2016-11/).