# ASC 718-740-00: Compensation—Stock Compensation — Income Taxes — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/718/740/#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): 2026-09-10T01:06:22.798Z to 2026-09-10T01:06:22.798Z Record version: sha256:94189a31574b7d5d4ec3096c9a3431c21a29af7f30f10399af2697e92886ef95 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 718-740-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/718/740/#00-status) SEC content: no ##### [718-740-00-1](https://asc.understandingaccounting.org/asc/718/740/#718-740-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T01:06:22.798Z to 2026-09-10T01:06:22.798Z Record version: sha256:0c216df7d91820f5162f13f491fb4a38ffa8d148b5d74cf9297f11b419782469 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Award	Amended	Accounting Standards Update No. 2018-07	06/20/2018
Carryforward	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
Deferred Tax Expense (or Benefit)	Amended	Accounting Standards Update No. 2015-01	01/09/2015
Employee	Superseded	Accounting Standards Update No. 2018-07	06/20/2018
Excess Tax Benefits	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
Measurement Date	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
Share Option	Amended	Accounting Standards Update No. 2018-07	06/20/2018
Temporary Difference	Amended	Accounting Standards Update No. 2016-16	10/24/2016

718-740-15-2	Amended	Accounting Standards Update No. 2018-07	06/20/2018
718-740-25-1	Amended	Accounting Standards Update No. 2018-07	06/20/2018
718-740-25-5	Amended	Accounting Standards Update No. 2016-09	03/30/2016
718-740-25-6	Amended	Accounting Standards Update No. 2016-09	03/30/2016
718-740-25-6	Amended	Accounting Standards Update No. 2015-10	06/12/2015
718-740-25-9	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
718-740-25-9	Amended	Accounting Standards Update No. 2015-10	06/12/2015
718-740-25-10	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
718-740-35-2	Amended	Accounting Standards Update No. 2018-09	07/16/2018
718-740-35-2	Amended	Accounting Standards Update No. 2016-09	03/30/2016
718-740-35-3	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
718-740-35-5 through 35-9	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
718-740-45-1 through 45-4	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
718-740-45-5	Amended	Accounting Standards Update No. 2016-09	03/30/2016
718-740-45-5	Amended	Accounting Standards Update No. 2015-10	06/12/2015
718-740-45-6	Superseded	Accounting Standards Update No. 2016-09	03/30/2016
718-740-45-7	Amended	Accounting Standards Update No. 2019-12	12/18/2019
718-740-45-7	Amended	Accounting Standards Update No. 2016-09	03/30/2016
718-740-45-8	Amended	Accounting Standards Update No. 2018-07	06/20/2018
718-740-45-8	Amended	Accounting Standards Update No. 2016-09	03/30/2016
718-740-45-9 through 45-12	Superseded	Accounting Standards Update No. 2016-09	03/30/2016