# ASC 740-30-15: Income Taxes — Other Considerations or Special Areas — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/30/#15-scope-and-scope-exceptions)

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## ASC 740-30-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/740/30/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [740-30-15-1](https://asc.understandingaccounting.org/asc/740/30/#740-30-15-1)

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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

##### [740-30-15-2](https://asc.understandingaccounting.org/asc/740/30/#740-30-15-2)

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The guidance in this Subtopic applies to basis differences arising from investments in subsidiaries and corporate joint ventures.

##### [740-30-15-3](https://asc.understandingaccounting.org/asc/740/30/#740-30-15-3)

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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](https://asc.understandingaccounting.org/glossary/i/#income-taxes "Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.") on temporary differences.

##### [740-30-15-4](https://asc.understandingaccounting.org/asc/740/30/#740-30-15-4)

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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 analogous types of temporary differences.