# ASC 740-10-S30: Income Taxes — Overall — SEC 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/10/#sec-30-initial-measurement)

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## ASC 740-10-S30: SEC 30 Initial Measurement

[Read section](https://asc.understandingaccounting.org/asc/740/10/#sec-30-initial-measurement)

SEC content: yes

#### Income Tax Accounting Implications of the Tax Cuts and Jobs Act

##### [740-10-S30-1](https://asc.understandingaccounting.org/asc/740/10/#740-10-S30-1)

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See paragraph [740-10-S99-2A](https://asc.understandingaccounting.org/asc/740/10/#740-10-S99-2A), SAB Topic 5.EE, for SEC Staff views on income tax accounting implications of the Tax Cuts and Jobs Act.