# ASC 323-740-S00: Investments—Equity Method and Joint Ventures — Income Taxes—Proportional Amortization Method — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

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

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## ASC 323-740-S00: SEC 00 Status

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

SEC content: yes

##### [323-740-S00-1](https://asc.understandingaccounting.org/asc/323/740/#323-740-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6592339-165867"><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"></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-S99-1" class="xref">323-740-S99-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2017-03/" class="xref">Accounting Standards Update No. 2017-03</a></td><td class="entry">01/23/2017</td></tr></tbody></table>