{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/10/#sec-30-initial-measurement","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":"S30","label":"SEC 30 Initial Measurement","anchor":"sec-30-initial-measurement","is_sec":true,"groups":[{"block":null,"heading":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","paragraphs":[{"citation":"740-10-S30-1","para":"S30-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0E50A2B7-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/740/10/#740-10-S99-2A\" class=\"xref\">740-10-S99-2A</a>, SAB Topic 5.EE, for SEC Staff views on income tax accounting implications of the Tax Cuts and Jobs Act.</span></span></div></div>","snippet":"See paragraph 740-10-S99-2A, SAB Topic 5.EE, for SEC Staff views on income tax accounting implications of the Tax Cuts and Jobs Act.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f96229eb43055bf7dca4f6bcef172329c172f8b4dc9ddb247b3267e79ff3110c","downloaded_from":"2026-09-10T01:17:02.264Z","last_downloaded_at":"2026-09-10T01:17:02.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479517","source_sha256":"322066635f6e4af4014cfd99f25033c89534e63a7de12f1e942a0cdd2adf9875"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:68740db50247e80132989c7a0cc101b08fae6ea694dfc5e14910136f781db42d","downloaded_from":"2026-09-10T01:17:02.264Z","last_downloaded_at":"2026-09-10T01:17:02.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479517","source_sha256":"322066635f6e4af4014cfd99f25033c89534e63a7de12f1e942a0cdd2adf9875"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b82127bf060327e542129241491e9ad182ced1b9e65de10ae41f05e39ba4ce35","downloaded_from":"2026-09-10T01:17:02.264Z","last_downloaded_at":"2026-09-10T01:17:02.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479517","source_sha256":"322066635f6e4af4014cfd99f25033c89534e63a7de12f1e942a0cdd2adf9875"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b82127bf060327e542129241491e9ad182ced1b9e65de10ae41f05e39ba4ce35","downloaded_from":"2026-09-10T01:17:02.264Z","last_downloaded_at":"2026-09-10T01:17:02.264Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479517","source_sha256":"322066635f6e4af4014cfd99f25033c89534e63a7de12f1e942a0cdd2adf9875"}}