{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/946/10/#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":"946","topic_title":"Financial Services—Investment Companies","subtopic":"946-10","subtopic_title":"Overall","section":{"number":"S25","label":"SEC 25 Recognition","anchor":"sec-25-recognition","is_sec":true,"groups":[{"block":null,"heading":"Organization and Offering Expenses and Selling Commissions","paragraphs":[{"citation":"946-10-S25-1","para":"S25-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0D68C55A-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/946/10/#946-10-S99-4\" class=\"xref\">946-10-S99-4</a>, SAB Topic 5.D, for SEC Staff views on the recognition of organization and offering expenses and selling commissions. </span></span></div></div>","snippet":"See paragraph 946-10-S99-4, SAB Topic 5.D, for SEC Staff views on the recognition of organization and offering expenses and selling commissions.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49cb33402016eaeffe9dc60cc09725dc61ac224ab971a6eb511c1f8636592aab","downloaded_from":"2026-09-10T02:19:19.703Z","last_downloaded_at":"2026-09-10T02:19:19.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479949","source_sha256":"0507f4f35f3ed13a34b77b81fa1ef09ac379ece85f2fe800f238f6378734f6d6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9d480a08039c409e8481f23c362edabb57e082db91cdd44eb61f9be7c54ee008","downloaded_from":"2026-09-10T02:19:19.703Z","last_downloaded_at":"2026-09-10T02:19:19.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479949","source_sha256":"0507f4f35f3ed13a34b77b81fa1ef09ac379ece85f2fe800f238f6378734f6d6"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa75c707cd518d8e406d8c06f076fa8bdd42324bfd411efcab273f4eea0d2b8","downloaded_from":"2026-09-10T02:19:19.703Z","last_downloaded_at":"2026-09-10T02:19:19.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479949","source_sha256":"0507f4f35f3ed13a34b77b81fa1ef09ac379ece85f2fe800f238f6378734f6d6"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8aa75c707cd518d8e406d8c06f076fa8bdd42324bfd411efcab273f4eea0d2b8","downloaded_from":"2026-09-10T02:19:19.703Z","last_downloaded_at":"2026-09-10T02:19:19.703Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479949","source_sha256":"0507f4f35f3ed13a34b77b81fa1ef09ac379ece85f2fe800f238f6378734f6d6"}}