{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/740/#sec-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":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"323-740-S00-1","para":"S00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL6592339-165867\"><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\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/323/740/#323-740-S99-1\" class=\"xref\">323-740-S99-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2009-07/\" class=\"xref\">Accounting Standards Update No. 2009-07</a></td><td class=\"entry\">09/15/2009</td></tr><tr><td class=\"entry\"><a href=\"/asc/323/740/#323-740-S99-2\" class=\"xref\">323-740-S99-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2017-03/\" class=\"xref\">Accounting Standards Update No. 2017-03</a></td><td class=\"entry\">01/23/2017</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n323-740-S99-1 | Amended | Accounting Standards Update No. 2009-07 | 09/15/2009 |\n323-740…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba0a9f275381cd567e46de9b847fd81f6b641d53ae3bad140eda2a233c9031c6","downloaded_from":"2026-09-09T23:41:42.973Z","last_downloaded_at":"2026-09-09T23:41:42.973Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477125","source_sha256":"702471896f0ff6a7d742e2612a5dd7fd12a6e4d60e35392d6d45828d4793403e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:add589e50ef351910ef372f30007626a939824c707fac4e6bf0d314c1399db1a","downloaded_from":"2026-09-09T23:41:42.973Z","last_downloaded_at":"2026-09-09T23:41:42.973Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477125","source_sha256":"702471896f0ff6a7d742e2612a5dd7fd12a6e4d60e35392d6d45828d4793403e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3facc28f074e59a578fbc60dbdd326e42dc4277222d391a41be8ac8e92feebc","downloaded_from":"2026-09-09T23:41:42.973Z","last_downloaded_at":"2026-09-09T23:41:42.973Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477125","source_sha256":"702471896f0ff6a7d742e2612a5dd7fd12a6e4d60e35392d6d45828d4793403e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c3facc28f074e59a578fbc60dbdd326e42dc4277222d391a41be8ac8e92feebc","downloaded_from":"2026-09-09T23:41:42.973Z","last_downloaded_at":"2026-09-09T23:41:42.973Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477125","source_sha256":"702471896f0ff6a7d742e2612a5dd7fd12a6e4d60e35392d6d45828d4793403e"}}