{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/30/#15-scope-and-scope-exceptions","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":"740-30","subtopic_title":"Other Considerations or Special Areas","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":"740-30-15-1","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":"sha256:1c389e8988f75107b02ca6ea625254237047b4d36580a3e386ce7442b81eaaf8","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:58bfe5bbbd80d6aac085878619f5154b1595a9355837c6807467e10b89ff43e2","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"740-30-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to basis differences arising from investments in subsidiaries and corporate joint ventures.</div></div>","snippet":"The guidance in this Subtopic applies to basis differences arising from investments in subsidiaries and corporate joint ventures.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b71d271864f51d88154b7fbbf9ce7d82348979276eb78fee8ebf2c1ee3810271","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}},{"citation":"740-30-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The basis differences addressed in this Subtopic represent situations where there are exceptions to the general requirements established in the Overall Subtopic for the comprehensive recognition of deferred <a href=\"/glossary/i/#income-taxes\" class=\"term\" title=\"Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.\"><span>income taxes</span></a> on temporary differences.</div></div>","snippet":"The basis differences addressed in this Subtopic represent situations where there are exceptions to the general requirements established in the Overall Subtopic for the comprehensive recognition of deferred income taxes …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:25e931aba725c3ec5fecd26de07c00051f058ac6640dedb0fa37d33aebafc667","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}},{"citation":"740-30-15-4","para":"15-4","html":"<div class=\"asc-body\"><div class=\"norm-text\">There are other exceptions to the comprehensive recognition of deferred income taxes on temporary differences specifically addressed in other Subtopics. However; the provisions of this Subtopic <span class=\"sfragment\" id=\"sfr_111A5A1B-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">shall not be applied to analogous types of temporary differences. </span></span></div></div>","snippet":"There are other exceptions to the comprehensive recognition of deferred income taxes on temporary differences specifically addressed in other Subtopics. However; the provisions of this Subtopic shall not be applied to an…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:05d3e57d34fa91cc4c874d5989141cd7c690e4121b46eed909e195c17a2cbb7c","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ab90db237d0a983b337c31872a519331e14b800eb0e642a805d55f12d98730fc","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72cfcf7aeb10d8aa87dbaea215c8916785ec82fa4cd2c86beabea7d944477f51","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:72cfcf7aeb10d8aa87dbaea215c8916785ec82fa4cd2c86beabea7d944477f51","downloaded_from":"2026-09-10T01:17:47.883Z","last_downloaded_at":"2026-09-10T01:17:47.883Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482498","source_sha256":"c0e802cb7d2f3df639a95139630f248ed15ccf80c9af387aa9d5f2be79129bb3"}}