{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/10/#sec-45-other-presentation-matters","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":"S45","label":"SEC 45 Other Presentation Matters","anchor":"sec-45-other-presentation-matters","is_sec":true,"groups":[{"block":null,"heading":"Income Tax Accounting Implications of the Tax Cuts and Jobs Act","paragraphs":[{"citation":"740-10-S45-1","para":"S45-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0E61F68D-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:e4c3743d2ba2c8d3aec40f8036ef0451f8003b4d87dadbb2e6dfa0ecf9622b07","downloaded_from":"2026-09-10T01:17:06.590Z","last_downloaded_at":"2026-09-10T01:17:06.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479458","source_sha256":"c949bd59a1d6c4bd463f41a250fcc59c60d34958cb4ea82ced06b10ced8b9641"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1666cb3732b85d45f2ea023314bf72a1b35584ca8a21caaa265ab0ab9db06f13","downloaded_from":"2026-09-10T01:17:06.590Z","last_downloaded_at":"2026-09-10T01:17:06.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479458","source_sha256":"c949bd59a1d6c4bd463f41a250fcc59c60d34958cb4ea82ced06b10ced8b9641"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba6697f305bc4b45ae0b43f016f6533f061db31d251ac786ea6cae291b1ce9fc","downloaded_from":"2026-09-10T01:17:06.590Z","last_downloaded_at":"2026-09-10T01:17:06.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479458","source_sha256":"c949bd59a1d6c4bd463f41a250fcc59c60d34958cb4ea82ced06b10ced8b9641"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ba6697f305bc4b45ae0b43f016f6533f061db31d251ac786ea6cae291b1ce9fc","downloaded_from":"2026-09-10T01:17:06.590Z","last_downloaded_at":"2026-09-10T01:17:06.590Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479458","source_sha256":"c949bd59a1d6c4bd463f41a250fcc59c60d34958cb4ea82ced06b10ced8b9641"}}