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Pending content is not necessarily effective.","topic":"740","topic_title":"Income Taxes","subtopic":"740-20","subtopic_title":"Intraperiod Tax Allocation","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"740-20-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-F7C68735-DB2D-4E04-A5A3-0C90400D4E04.ditamap\" class=\"ditamap\">740-10-15</a>, with specific transaction qualifications noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 740-10-15, with specific transaction qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:01d8f99fa8a0ed325528c466033165b7e6d73f69e579ef6e438ee25dfe2c77c5","downloaded_from":"2026-09-10T01:17:27.435Z","last_downloaded_at":"2026-09-10T01:17:27.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482505","source_sha256":"e3437c245e331297dc9ea49ebe0e479d7974f0c4436a22497c10fec5f854c866"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:456c7f0ecb93532c9f8c50350b5fb0f13381a213d9151e6d21b5a89db8482561","downloaded_from":"2026-09-10T01:17:27.435Z","last_downloaded_at":"2026-09-10T01:17:27.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482505","source_sha256":"e3437c245e331297dc9ea49ebe0e479d7974f0c4436a22497c10fec5f854c866"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"740-20-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to the process of allocating total income tax expense or benefit of an entity for a period to different components of comprehensive income and shareholders' equity.</div></div>","snippet":"The guidance in this Subtopic applies to the process of allocating total income tax expense or benefit of an entity for a period to different components of comprehensive income and shareholders' equity.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:502b37c95bf14231088308266d01199255b45b39f859359ee9ccdc7aae6bb395","downloaded_from":"2026-09-10T01:17:27.435Z","last_downloaded_at":"2026-09-10T01:17:27.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482505","source_sha256":"e3437c245e331297dc9ea49ebe0e479d7974f0c4436a22497c10fec5f854c866"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1985a6eee5f4ffd96b3ba31bd10243dd8eb8b0ba0d908c2854ecd4ca59f9a9f1","downloaded_from":"2026-09-10T01:17:27.435Z","last_downloaded_at":"2026-09-10T01:17:27.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482505","source_sha256":"e3437c245e331297dc9ea49ebe0e479d7974f0c4436a22497c10fec5f854c866"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88976f16f0344e6e39dbc533b67a689e50e0afdd2d678dcafb8d5ac4388062ed","downloaded_from":"2026-09-10T01:17:27.435Z","last_downloaded_at":"2026-09-10T01:17:27.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482505","source_sha256":"e3437c245e331297dc9ea49ebe0e479d7974f0c4436a22497c10fec5f854c866"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:88976f16f0344e6e39dbc533b67a689e50e0afdd2d678dcafb8d5ac4388062ed","downloaded_from":"2026-09-10T01:17:27.435Z","last_downloaded_at":"2026-09-10T01:17:27.435Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482505","source_sha256":"e3437c245e331297dc9ea49ebe0e479d7974f0c4436a22497c10fec5f854c866"}}