# ASC 740-10-S00: Income Taxes — Overall — SEC 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/10/#sec-00-status)

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## ASC 740-10-S00: SEC 00 Status

[Read section](https://asc.understandingaccounting.org/asc/740/10/#sec-00-status)

SEC content: yes

##### [740-10-S00-1](https://asc.understandingaccounting.org/asc/740/10/#740-10-S00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL6889620-166466"><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/740/10/#740-10-S25-2" class="xref">740-10-S25-2</a></td><td class="entry">Added</td><td class="entry"><a href="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2010-12/" class="xref">Accounting Standards Update No. 2010-12</a></td><td class="entry">04/14/2010</td></tr></tbody></table>