{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/10/#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":"740","topic_title":"Income Taxes","subtopic":"740-10","subtopic_title":"Overall","section":{"number":"S00","label":"SEC 00 Status","anchor":"sec-00-status","is_sec":true,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-10-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=\"SL6889620-166466\"><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/740/10/#740-10-S25-2\" class=\"xref\">740-10-S25-2</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-05/\" class=\"xref\">Accounting Standards Update No. 2018-05</a></td><td class=\"entry\">03/13/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/10/#740-10-S30-1\" class=\"xref\">740-10-S30-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-05/\" class=\"xref\">Accounting Standards Update No. 2018-05</a></td><td class=\"entry\">03/13/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/10/#740-10-S35-1\" class=\"xref\">740-10-S35-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-05/\" class=\"xref\">Accounting Standards Update No. 2018-05</a></td><td class=\"entry\">03/13/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/10/#740-10-S45-1\" class=\"xref\">740-10-S45-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-05/\" class=\"xref\">Accounting Standards Update No. 2018-05</a></td><td class=\"entry\">03/13/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/10/#740-10-S50-3\" class=\"xref\">740-10-S50-3</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-05/\" class=\"xref\">Accounting Standards Update No. 2018-05</a></td><td class=\"entry\">03/13/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/10/#740-10-S55-8\" class=\"xref\">740-10-S55-8</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-05/\" class=\"xref\">Accounting Standards Update No. 2018-05</a></td><td class=\"entry\">03/13/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/10/#740-10-S99-2A\" class=\"xref\">740-10-S99-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2018-05/\" class=\"xref\">Accounting Standards Update No. 2018-05</a></td><td class=\"entry\">03/13/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/10/#740-10-S99-4\" class=\"xref\">740-10-S99-4</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2010-12/\" class=\"xref\">Accounting Standards Update No. 2010-12</a></td><td class=\"entry\">04/14/2010</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n740-10-S25-2 | Added | Accounting Standards Update No. 2018-05 | 03/13/2018 |\n740-10-S30…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9b85e99d6f27d870ccd0a8a5fb10a70683836c4bf90e0be1e9d1993a9e6299d","downloaded_from":"2026-09-10T01:16:55.834Z","last_downloaded_at":"2026-09-10T01:16:55.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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