# ASC 740-10-00: Income Taxes — Overall — 00 Status

Source: FASB Accounting Standards Codification, Basic View

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## ASC 740-10-00: 00 Status

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##### [740-10-00-1](https://asc.understandingaccounting.org/asc/740/10/#740-10-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" frame="all" id="SL2899088-128541"><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/glossary/a/#acquirer" class="term" title="The entity that obtains control of the acquiree. However, in a business combination in which a variable interest entity (VIE) is acquired, the primary beneficiary of that entity always is the acquirer. (P) December 16, 2026; (N) December 16, 2026805-10-65-5The entity that obtains control of the acquiree.See paragraphs 805-10-25-4805-10-25-5 for guidance on determining the acquirer."><span>Acquirer</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-03/" class="xref">Accounting Standards Update No. 2025-03</a></td><td class="entry">05/12/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/a/#acquisition-by-a-not-for-profit-entity" class="term" title="A transaction or other event in which a not-for-profit acquirer obtains control of one or more nonprofit activities or businesses and initially recognizes their assets and liabilities in the acquirer's financial statements. When applicable guidance in Topic 805 is applied by a not-for-profit entity, the term business combination has the same meaning as this term has for a for-profit entity. Likewise, a reference to business combinations in guidance that links to Topic 805 has the same meaning as a reference to acquisitions by not-for-profit entities."><span>Acquisition by a Not-for-Profit Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/b/#business" class="term" title="Paragraphs 805-10-55-3A805-10-55-4805-10-55-5805-10-55-6 and 805-10-55-8805-10-55-9 define what is considered a business."><span>Business</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-01/" class="xref">Accounting Standards Update No. 2017-01</a></td><td class="entry">01/05/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#commencement-date-of-the-lease-commencement-date" class="term" title="The date on which a lessor makes an underlying asset available for use by a lessee. See paragraphs 842-10-55-19842-10-55-20842-10-55-21 for implementation guidance on the commencement date."><span>Commencement Date of the Lease (Commencement Date)</span></a></td><td class="entry">Added</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"><strong class="ph b">Conduit Debt Securities</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contract" class="term" title="An agreement between two or more parties that creates enforceable rights and obligations."><span>Contract</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#contract-asset" class="term" title="An entity's right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity's future performance)."><span>Contract Asset</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#corporate-joint-venture" class="term" title="A corporation owned and operated by a small group of entities (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a corporate joint venture frequently is to share risks and rewards in developing a new market, product or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A corporate joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a corporate joint venture. The ownership of a corporate joint venture seldom changes, and its stock is usually not traded publicly. A noncontrolling interest held by public ownership, however, does not preclude a corporation from being a corporate joint venture."><span>Corporate Joint Venture</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-08/" class="xref">Accounting Standards Update No. 2010-08</a></td><td class="entry">02/02/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/c/#customer" class="term" title="A party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration."><span>Customer</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</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"><a href="https://asc.understandingaccounting.org/glossary/f/#formation-date" class="term" title="The formation date of a joint venture is the date on which an entity initially meets the definition of a joint venture, which is not necessarily the legal entity formation date. The formation date is the measurement date for the formation transaction. If multiple arrangements are accounted for as a single transaction that establishes the formation of a joint venture, the formation date is the measurement date for all arrangements that form part of the single formation transaction."><span>Formation Date</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-05/" class="xref">Accounting Standards Update No. 2023-05</a></td><td class="entry">08/23/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/i/#inventory" class="term" title="The aggregate of those items of tangible personal property that have any of the following characteristics: Held for sale in the ordinary course of business In process of production for such sale To be currently consumed in the production of goods or services to be available for sale. The term inventory embraces goods awaiting sale (the merchandise of a trading concern and the finished goods of a manufacturer), goods in the course of production (work in process), and goods to be consumed directly or indirectly in production (raw materials and supplies). This definition of inventories excludes long-term assets subject to depreciation accounting, or goods which, when put into use, will be so classified. The fact that a depreciable asset is retired from regular use and held for sale does not indicate that the item should be classified as part of the inventory. Raw materials and supplies purchased for production may be used or consumed for the construction of long-term assets or other purposes not related to production, but the fact that inventory items representing a small portion of the total may not be absorbed ultimately in the production process does not require separate classification. By trade practice, operating materials and supplies of certain types of entities such as oil producers are usually treated as inventory."><span>Inventory</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/j/#joint-venture" class="term" title="An entity owned and operated by a small group of businesses (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. A government may also be a member of the group. The purpose of a joint venture frequently is to share risks and rewards in developing a new market, product, or technology; to combine complementary technological knowledge; or to pool resources in developing production or other facilities. A joint venture also usually provides an arrangement under which each joint venturer may participate, directly or indirectly, in the overall management of the joint venture. Joint venturers thus have an interest or relationship other than as passive investors. An entity that is a subsidiary of one of the joint venturers is not a joint venture. The ownership of a joint venture seldom changes, and its equity interests usually are not traded publicly. A minority public ownership, however, does not preclude an entity from being a joint venture. As distinguished from a corporate joint venture, a joint venture is not limited to corporate entities."><span>Joint Venture</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-05/" class="xref">Accounting Standards Update No. 2023-05</a></td><td class="entry">08/23/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/l/#lease" class="term" title="A contract, or part of a contract, that conveys the right to control the use of identified property, plant, or equipment (an identified asset) for a period of time in exchange for consideration."><span>Lease</span></a></td><td class="entry">Added</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/glossary/l/#lessee" class="term" title="An entity that enters into a contract to obtain the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessee</span></a></td><td class="entry">Added</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/glossary/l/#lessor" class="term" title="An entity that enters into a contract to provide the right to use an underlying asset for a period of time in exchange for consideration."><span>Lessor</span></a></td><td class="entry">Added</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/glossary/l/#leveraged-lease" class="term" title="From the perspective of a lessor, a lease that was classified as a leveraged lease in accordance with the leases guidance in effect before the effective date and for which the commencement date is before the effective date."><span>Leveraged Lease</span></a></td><td class="entry">Added</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"><strong class="ph b">Nonpublic Entity</strong> (5th def.)</td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/m/#merger-of-not-for-profit-entities" class="term" title="A transaction or other event in which the governing bodies of two or more not-for-profit entities cede control of those entities to create a new not-for-profit entity."><span>Merger of Not-for-Profit Entities</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/n/#not-for-profit-entity" class="term" title="An entity that possesses the following characteristics, in varying degrees, that distinguish it from a business entity: Contributions of significant amounts of resources from resource providers who do not expect commensurate or proportionate pecuniary return Operating purposes other than to provide goods or services at a profit Absence of ownership interests like those of business entities. Entities that clearly fall outside this definition include the following: All investor-owned entities Entities that provide dividends, lower costs, or other economic benefits directly and proportionately to their owners, members, or participants, such as mutual insurance entities, credit unions, farm and rural electric cooperatives, and employee benefit plans."><span>Not-for-Profit Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></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"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></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"><a href="https://asc.understandingaccounting.org/glossary/p/#public-business-entity" class="term" title="A public business entity is a business entity meeting any one of the criteria below. Neither a not-for-profit entity nor an employee benefit plan is a business entity. It is required by the U.S. Securities and Exchange Commission (SEC) to file or furnish financial statements, or does file or furnish financial statements (including voluntary filers), with the SEC (including other entities whose financial statements or financial information are required to be or are included in a filing). It is required by the Securities Exchange Act of 1934 (the Act), as amended, or rules or regulations promulgated under the Act, to file or furnish financial statements with a regulatory agency other than the SEC. It is required to file or furnish financial statements with a foreign or domestic regulatory agency in preparation for the sale of or for purposes of issuing securities that are not subject to contractual restrictions on transfer. It has issued, or is a conduit bond obligor for, securities that are traded, listed, or quoted on an exchange or an over-the-counter market. It has one or more securities that are not subject to contractual restrictions on transfer, and it is required by law, contract, or regulation to prepare U.S. GAAP financial statements (including notes) and make them publicly available on a periodic basis (for example, interim or annual periods). An entity must meet both of these conditions to meet this criterion. An entity may meet the definition of a public business entity solely because its financial statements or financial information is included in another entity's filing with the SEC. In that case, the entity is only a public business entity for purposes of financial statements that are filed or furnished with the SEC."><span>Public Business Entity</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><strong class="ph b">Public Entity</strong> (2nd def.)</td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/r/#revenue" class="term" title="Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations."><span>Revenue</span></a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#tax-position" class="term" title="A position in a previously filed tax return or a position expected to be taken in a future tax return that is reflected in measuring current or deferred income tax assets and liabilities for interim or annual periods. A tax position can result in a permanent reduction of income taxes payable, a deferral of income taxes otherwise currently payable to future years, or a change in the expected realizability of deferred tax assets. The term tax position also encompasses, but is not limited to: A decision not to file a tax return An allocation or a shift of income between jurisdictions The characterization of income or a decision to exclude reporting taxable income in a tax return A decision to classify a transaction, entity, or other position in a tax return as tax exempt An entity's status, including its status as a pass-through entity or a tax-exempt not-for-profit entity."><span>Tax Position</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/t/#temporary-difference" class="term" title="A difference between the tax basis of an asset or liability computed pursuant to the requirements in Subtopic 740-10 for tax positions, and its reported amount in the financial statements that will result in taxable or deductible amounts in future years when the reported amount of the asset or liability is recovered or settled, respectively. Paragraph 740-10-25-20 cites examples of temporary differences. Some temporary differences cannot be identified with a particular asset or liability for financial reporting (see paragraphs 740-10-05-10 and 740-10-25-24740-10-25-25), but those temporary differences do meet both of the following conditions: Result from events that have been recognized in the financial statements Will result in taxable or deductible amounts in future years based on provisions of the tax law. Some events recognized in financial statements do not have tax consequences. Certain revenues are exempt from taxation and certain expenses are not deductible. Events that do not have tax consequences do not give rise to temporary differences."><span>Temporary Difference</span></a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/glossary/u/#underlying-asset" class="term" title="An asset that is the subject of a lease for which a right to use that asset has been conveyed to a lessee. The underlying asset could be a physically distinct portion of a single asset."><span>Underlying Asset</span></a></td><td class="entry">Added</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"><strong class="ph b">Variable Interest Entity</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-03/" class="xref">Accounting Standards Update No. 2025-03</a></td><td class="entry">05/12/2025</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/740/10/#740-10-05-4" class="xref">740-10-05-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-15/" class="xref">Accounting Standards Update No. 2017-15</a></td><td class="entry">12/05/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-05-8" class="xref">740-10-05-8</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-05/" class="xref">Accounting Standards Update No. 2023-05</a></td><td class="entry">08/23/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-15-2AA" class="xref">740-10-15-2AA</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-15-2AA" class="xref">740-10-15-2AA</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-15-4" class="xref">740-10-15-4</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/740/10/#740-10-25-3" class="xref">740-10-25-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-15/" class="xref">Accounting Standards Update No. 2017-15</a></td><td class="entry">12/05/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-3" class="xref">740-10-25-3</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-3" class="xref">740-10-25-3</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"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-20" class="xref">740-10-25-20 through 25-23</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-20" class="xref">740-10-25-20</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-25" class="xref">740-10-25-25</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-46" class="xref">740-10-25-46</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/740/10/#740-10-25-53" class="xref">740-10-25-53</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-09/" class="xref">Accounting Standards Update No. 2018-09</a></td><td class="entry">07/16/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-54" class="xref">740-10-25-54</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/740/10/#740-10-25-55" class="xref">740-10-25-55</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-09/" class="xref">Accounting Standards Update No. 2018-09</a></td><td class="entry">07/16/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-25-55" class="xref">740-10-25-55</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-30-4" class="xref">740-10-30-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-05/" class="xref">Accounting Standards Update No. 2023-05</a></td><td class="entry">08/23/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-30-4" class="xref">740-10-30-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2010-07/" class="xref">Accounting Standards Update No. 2010-07</a></td><td class="entry">01/28/2010</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-30-16" class="xref">740-10-30-16</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/740/10/#740-10-30-22" class="xref">740-10-30-22</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"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-30-26" class="xref">740-10-30-26</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"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-30-27A" class="xref">740-10-30-27A</a></td><td class="entry">Added</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/740/10/#740-10-45-1" class="xref">740-10-45-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-02/" class="xref">Accounting Standards Update No. 2018-02</a></td><td class="entry">02/14/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-4" class="xref">740-10-45-4</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-5" class="xref">740-10-45-5</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-6" class="xref">740-10-45-6</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-7" class="xref">740-10-45-7 through 45-10</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-10A" class="xref">740-10-45-10A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-11/" class="xref">Accounting Standards Update No. 2013-11</a></td><td class="entry">07/18/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-10B" class="xref">740-10-45-10B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-11/" class="xref">Accounting Standards Update No. 2013-11</a></td><td class="entry">07/18/2013</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-11" class="xref">740-10-45-11 through 45-13</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-11/" class="xref">Accounting Standards Update No. 2013-11</a></td><td class="entry">07/18/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-45-29" class="xref">740-10-45-29</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-02/" class="xref">Accounting Standards Update No. 2018-02</a></td><td class="entry">02/14/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-1A" class="xref">740-10-50-1A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-5" class="xref">740-10-50-5 through 50-8</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-10A" class="xref">740-10-50-10A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-10B" class="xref">740-10-50-10B</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-11" class="xref">740-10-50-11 through 50-16</a></div></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-11A" class="xref">740-10-50-11A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-12A" class="xref">740-10-50-12A through 50-12C</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-15" class="xref">740-10-50-15</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-15A" class="xref">740-10-50-15A</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-17A" class="xref">740-10-50-17A</a></td><td class="entry">Added</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/740/10/#740-10-50-18" class="xref">740-10-50-18</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-10/" class="xref">Accounting Standards Update No. 2015-10</a></td><td class="entry">06/12/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-22" class="xref">740-10-50-22</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-50-23" class="xref">740-10-50-23</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-1" class="xref">740-10-55-1</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-2" class="xref">740-10-55-2</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-9" class="xref">740-10-55-9</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/asc-pdf/GUID-7929A3F4-4488-4F75-82C9-194804984E05.pdf" class="pdf-link" target="_blank" rel="noopener">Maintenance Update 2015-11 (PDF)</a></td><td class="entry">06/19/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-15" class="xref">740-10-55-15</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-26" class="xref">740-10-55-26</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/740/10/#740-10-55-35" class="xref">740-10-55-35</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-09/" class="xref">Accounting Standards Update No. 2016-09</a></td><td class="entry">03/30/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-38" class="xref">740-10-55-38</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2025-12/" class="xref">Accounting Standards Update No. 2025-12</a></td><td class="entry">12/17/2025</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-38" class="xref">740-10-55-38</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"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-51" class="xref">740-10-55-51</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-06/" class="xref">Accounting Standards Update No. 2020-06</a></td><td class="entry">08/05/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-63" class="xref">740-10-55-63</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-66" class="xref">740-10-55-66</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2020-10/" class="xref">Accounting Standards Update No. 2020-10</a></td><td class="entry">10/29/2020</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-77" class="xref">740-10-55-77</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-78" class="xref">740-10-55-78</a></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-78" class="xref">740-10-55-78</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-139" class="xref">740-10-55-139 through 55-144</a></div></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/740/10/#740-10-55-156" class="xref">740-10-55-156</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/740/10/#740-10-55-158" class="xref">740-10-55-158</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/740/10/#740-10-55-168" class="xref">740-10-55-168</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-09/" class="xref">Accounting Standards Update No. 2018-09</a></td><td class="entry">07/16/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-203" class="xref">740-10-55-203</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-09/" class="xref">Accounting Standards Update No. 2018-09</a></td><td class="entry">07/16/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-203" class="xref">740-10-55-203</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-205" class="xref">740-10-55-205 through 55-211</a></div></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-217" class="xref">740-10-55-217</a></td><td class="entry">Amended</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-223" class="xref">740-10-55-223</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-224" class="xref">740-10-55-224</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-225" class="xref">740-10-55-225</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-226" class="xref">740-10-55-226</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-227" class="xref">740-10-55-227</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-228" class="xref">740-10-55-228</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-229" class="xref">740-10-55-229</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><div class="xref-range displayInline"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-55-230" class="xref">740-10-55-230 through 55-233</a></div></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-60-4" class="xref">740-10-60-4</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/740/10/#740-10-65-2" class="xref">740-10-65-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2009-06/" class="xref">Accounting Standards Update No. 2009-06</a></td><td class="entry">09/02/2009</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-65-3" class="xref">740-10-65-3</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2013-11/" class="xref">Accounting Standards Update No. 2013-11</a></td><td class="entry">07/18/2013</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-65-4" class="xref">740-10-65-4</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2015-17/" class="xref">Accounting Standards Update No. 2015-17</a></td><td class="entry">11/20/2015</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-65-5" class="xref">740-10-65-5</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2016-16/" class="xref">Accounting Standards Update No. 2016-16</a></td><td class="entry">10/24/2016</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-65-6" class="xref">740-10-65-6</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2017-15/" class="xref">Accounting Standards Update No. 2017-15</a></td><td class="entry">12/05/2017</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-65-7" class="xref">740-10-65-7</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2018-09/" class="xref">Accounting Standards Update No. 2018-09</a></td><td class="entry">07/16/2018</td></tr><tr><td class="entry"><a href="https://asc.understandingaccounting.org/asc/740/10/#740-10-65-8" class="xref">740-10-65-8</a></td><td class="entry">Added</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/740/10/#740-10-65-9" class="xref">740-10-65-9</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/updates/asu-2023-09/" class="xref">Accounting Standards Update No. 2023-09</a></td><td class="entry">12/14/2023</td></tr></tbody></table>