# ASC 323-740-00: Investments—Equity Method and Joint Ventures — Income Taxes—Proportional Amortization Method — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/740/#00-status)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:41:07.480Z to 2026-09-09T23:41:07.480Z

Record version: sha256:43a37ef4ad4c3b9a7cc3cc8bbc4a9486d6221b62b957411a8a16ef9b959617f2

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 323-740-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/323/740/#00-status)

SEC content: no

##### [323-740-00-1](https://asc.understandingaccounting.org/asc/323/740/#323-740-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:41:07.480Z to 2026-09-09T23:41:07.480Z

Record version: sha256:2c30c844b51d148e9667ba661e247088ea3159f06ad4628eeb42f95f51fd294f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL49123173-161714"><tbody><tr><td class="entry"><strong class="ph b">Paragraph</strong></td><td class="entry"><strong class="ph b">Action</strong></td><td class="entry"><strong class="ph b">Accounting Standards Update</strong></td><td class="entry"><strong class="ph b">Date</strong></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#current-tax-expense-or-benefit" class="term" title="The amount of income taxes paid or payable (or refundable) for a year as determined by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues for that year."><span>Current Tax Expense (or Benefit)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/d/#deferred-tax-expense-or-benefit" class="term" title="The change during the year in an entity's deferred tax liabilities and assets. For deferred tax liabilities and assets acquired in a purchase business combination during the year, it is the change since the combination date. Income tax expense (or benefit) for the year is allocated among continuing operations, discontinued operations, and items charged or credited directly to shareholders' equity."><span>Deferred Tax Expense (or Benefit)</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-01/" class="xref">Accounting Standards Update No. 2015-01</a></td><td class="entry">01/09/2015</td></tr><tr><td class="entry"><strong class="ph b">Income Taxes</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/i/#income-tax-expense-or-benefit" class="term" title="The sum of current tax expense (or benefit) and deferred tax expense (or benefit)."><span>Income Tax Expense (or Benefit)</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><strong class="ph b">Investor</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><strong class="ph b">Not-for-Profit Entity</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><strong class="ph b">Public Business Entity</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-86B34FCD-7B0A-4349-8682-E212043FD47A.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2017-06 (PDF)</a></td><td class="entry">04/07/2017</td></tr><tr><td class="entry"><strong class="ph b">Public Business Entity</strong></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-8C0B93FE-237A-4BFA-8880-FE749B3CAFCB.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2016-11 (PDF)</a></td><td class="entry">06/27/2016</td></tr><tr><td class="entry"><strong class="ph b">Public Business Entity</strong></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"></td><td class="entry"></td><td class="entry"></td><td class="entry"></td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-05-1" class="xref">323-740-05-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-05-2" class="xref">323-740-05-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-05-2" class="xref">323-740-05-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-05-3" class="xref">323-740-05-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-05-3" class="xref">323-740-05-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-15-1" class="xref">323-740-15-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-15-1A" class="xref">323-740-15-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-15-2" class="xref">323-740-15-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-15-3" class="xref">323-740-15-3</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-15-3" class="xref">323-740-15-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-1" class="xref">323-740-25-1 through 25-1C</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-1" class="xref">323-740-25-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-1A" class="xref">323-740-25-1A through 25-1C</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-2" class="xref">323-740-25-2</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-2" class="xref">323-740-25-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-2A" class="xref">323-740-25-2A</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-2A" class="xref">323-740-25-2A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-3" class="xref">323-740-25-3 through 25-6</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-3" class="xref">323-740-25-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-02/" class="xref">Accounting Standards Update No. 2016-02</a></td><td class="entry">02/25/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-4" class="xref">323-740-25-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-5" class="xref">323-740-25-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-25-6" class="xref">323-740-25-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-30-1" class="xref">323-740-30-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-30-1" class="xref">323-740-30-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-30-2" class="xref">323-740-30-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-30-2" class="xref">323-740-30-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-35-1" class="xref">323-740-35-1 through 35-6</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-35-4" class="xref">323-740-35-4 through 35-6</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-35-4" class="xref">323-740-35-4 through 35-6</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-45-1" class="xref">323-740-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-45-1" class="xref">323-740-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-45-2" class="xref">323-740-45-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-45-3" class="xref">323-740-45-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-45-3" class="xref">323-740-45-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-01/" class="xref">Accounting Standards Update No. 2016-01</a></td><td class="entry">01/05/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-50-1" class="xref">323-740-50-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-50-1" class="xref">323-740-50-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-50-1A" class="xref">323-740-50-1A</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-50-1A" class="xref">323-740-50-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-50-2" class="xref">323-740-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-11/" class="xref">Accounting Standards Update No. 2025-11</a></td><td class="entry">12/08/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-50-2" class="xref">323-740-50-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-50-2" class="xref">323-740-50-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-2" class="xref">323-740-55-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-2" class="xref">323-740-55-2 through 55-5</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-4" class="xref">323-740-55-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-5" class="xref">323-740-55-5</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-6" class="xref">323-740-55-6</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-7" class="xref">323-740-55-7 through 55-9</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-7" class="xref">323-740-55-7</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-8" class="xref">323-740-55-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2019-12/" class="xref">Accounting Standards Update No. 2019-12</a></td><td class="entry">12/18/2019</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-8" class="xref">323-740-55-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-10" class="xref">323-740-55-10</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-55-11" class="xref">323-740-55-11 through 55-14</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-65-1" class="xref">323-740-65-1</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-01/" class="xref">Accounting Standards Update No. 2014-01</a></td><td class="entry">01/15/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/323/740/#323-740-65-2" class="xref">323-740-65-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-02/" class="xref">Accounting Standards Update No. 2023-02</a></td><td class="entry">03/29/2023</td></tr></tbody></table>