{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/740/#00-status","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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-740","subtopic_title":"Income Taxes—Proportional Amortization Method","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-740-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Current Tax Expense (or Benefit)AddedAccounting Standards Update No. 2014-0101/15/2014
Deferred Tax Expense (or Benefit)AmendedAccounting Standards Update No. 2015-0101/09/2015
Income TaxesSupersededAccounting Standards Update No. 2014-0101/15/2014
Income Tax Expense (or Benefit)AddedAccounting Standards Update No. 2014-0101/15/2014
InvestorSupersededAccounting Standards Update No. 2014-0101/15/2014
Not-for-Profit EntityAddedAccounting Standards Update No. 2014-0101/15/2014
Public Business EntityAmendedMaintenance Update 2017-06 (PDF)04/07/2017
Public Business EntityAmendedMaintenance Update 2016-11 (PDF)06/27/2016
Public Business EntityAddedAccounting Standards Update No. 2014-0101/15/2014
323-740-05-1AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-05-2SupersededAccounting Standards Update No. 2023-0203/29/2023
323-740-05-2AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-05-3SupersededAccounting Standards Update No. 2023-0203/29/2023
323-740-05-3AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-15-1AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-15-1AAddedAccounting Standards Update No. 2023-0203/29/2023
323-740-15-2SupersededAccounting Standards Update No. 2023-0203/29/2023
323-740-15-3SupersededAccounting Standards Update No. 2023-0203/29/2023
323-740-15-3AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-25-1 through 25-1C
AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-25-1AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-25-1A through 25-1C
AddedAccounting Standards Update No. 2014-0101/15/2014
323-740-25-2SupersededAccounting Standards Update No. 2023-0203/29/2023
323-740-25-2AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-25-2ASupersededAccounting Standards Update No. 2023-0203/29/2023
323-740-25-2AAddedAccounting Standards Update No. 2016-0101/05/2016
323-740-25-3 through 25-6
AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-25-3AmendedAccounting Standards Update No. 2016-0202/25/2016
323-740-25-4AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-25-5AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-25-6AmendedAccounting Standards Update No. 2016-0101/05/2016
323-740-30-1AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-30-1AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-30-2AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-30-2AmendedAccounting Standards Update No. 2016-0101/05/2016
323-740-35-1 through 35-6
AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-35-4 through 35-6
AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-35-4 through 35-6
AddedAccounting Standards Update No. 2014-0101/15/2014
323-740-45-1AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-45-1AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-45-2AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-45-3AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-45-3AmendedAccounting Standards Update No. 2016-0101/05/2016
323-740-50-1AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-50-1AddedAccounting Standards Update No. 2014-0101/15/2014
323-740-50-1AAmendedAccounting Standards Update No. 2025-1112/08/2025
323-740-50-1AAddedAccounting Standards Update No. 2023-0203/29/2023
323-740-50-2AmendedAccounting Standards Update No. 2025-1112/08/2025
323-740-50-2AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-50-2AddedAccounting Standards Update No. 2014-0101/15/2014
323-740-55-2AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-55-2 through 55-5
AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-55-4AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-55-5AmendedAccounting Standards Update No. 2023-0203/29/2023
323-740-55-6SupersededAccounting Standards Update No. 2014-0101/15/2014
323-740-55-7 through 55-9
SupersededAccounting Standards Update No. 2023-0203/29/2023
323-740-55-7AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-55-8AmendedAccounting Standards Update No. 2019-1212/18/2019
323-740-55-8AmendedAccounting Standards Update No. 2014-0101/15/2014
323-740-55-10SupersededAccounting Standards Update No. 2014-0101/15/2014
323-740-55-11 through 55-14
AddedAccounting Standards Update No. 2023-0203/29/2023
323-740-65-1AddedAccounting Standards Update No. 2014-0101/15/2014
323-740-65-2AddedAccounting Standards Update No. 2023-0203/29/2023
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