# ASC 740-20-15: Income Taxes — Intraperiod Tax Allocation — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/20/#15-scope-and-scope-exceptions)

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## ASC 740-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/740/20/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [740-20-15-1](https://asc.understandingaccounting.org/asc/740/20/#740-20-15-1)

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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.

#### Transactions

##### [740-20-15-2](https://asc.understandingaccounting.org/asc/740/20/#740-20-15-2)

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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.