{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/10/#sec-35-subsequent-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":"S35","label":"SEC 35 Subsequent Measurement","anchor":"sec-35-subsequent-measurement","is_sec":true,"groups":[{"block":null,"heading":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","paragraphs":[{"citation":"740-10-S35-1","para":"S35-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0E597F9A-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":"sha256:713e415ed47c59a0537b5b4d1a48ffa9d81e54d809117c40e5133e9029d38a1f","downloaded_from":"2026-09-10T01:17:03.894Z","last_downloaded_at":"2026-09-10T01:17:03.894Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479487","source_sha256":"b04ca54207c15c3455d1599987179101e23f4195020e0b8ee7e17dace638a992"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3828a327da1b0fca7b7114a272a69febc6cc4cc8242a988b26f62ffc8b68b767","downloaded_from":"2026-09-10T01:17:03.894Z","last_downloaded_at":"2026-09-10T01:17:03.894Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479487","source_sha256":"b04ca54207c15c3455d1599987179101e23f4195020e0b8ee7e17dace638a992"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0ee079dfc9f78b9d82bd5b2d90944442bd6dcc5fcbdc944926cc89c53a908a9","downloaded_from":"2026-09-10T01:17:03.894Z","last_downloaded_at":"2026-09-10T01:17:03.894Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479487","source_sha256":"b04ca54207c15c3455d1599987179101e23f4195020e0b8ee7e17dace638a992"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c0ee079dfc9f78b9d82bd5b2d90944442bd6dcc5fcbdc944926cc89c53a908a9","downloaded_from":"2026-09-10T01:17:03.894Z","last_downloaded_at":"2026-09-10T01:17:03.894Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479487","source_sha256":"b04ca54207c15c3455d1599987179101e23f4195020e0b8ee7e17dace638a992"}}