{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/924/#00-status","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":"740-924","subtopic_title":"Entertainment—Casinos","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-924-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">No updates have been made to this subtopic.</div></div>","snippet":"No updates have been made to this subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ec85a05508a64b7844b66761bf7b408c0e82fa803ed7b6368a070dd2179598bc","downloaded_from":"2026-09-10T01:19:35.937Z","last_downloaded_at":"2026-09-10T01:19:35.937Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477614","source_sha256":"062290fcf48d7295f3194b7cce3422f727ea0df830021ff90007356251701d54"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9876266b3e73e97ec8103290b8f1a3c86f94389811dafb9e9dc0bda3dd436d5e","downloaded_from":"2026-09-10T01:19:35.937Z","last_downloaded_at":"2026-09-10T01:19:35.937Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477614","source_sha256":"062290fcf48d7295f3194b7cce3422f727ea0df830021ff90007356251701d54"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:823d82e705ce57327a67b707d6d58debe19bb40b4f4350c64ed48ba64f71a963","downloaded_from":"2026-09-10T01:19:35.937Z","last_downloaded_at":"2026-09-10T01:19:35.937Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477614","source_sha256":"062290fcf48d7295f3194b7cce3422f727ea0df830021ff90007356251701d54"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:823d82e705ce57327a67b707d6d58debe19bb40b4f4350c64ed48ba64f71a963","downloaded_from":"2026-09-10T01:19:35.937Z","last_downloaded_at":"2026-09-10T01:19:35.937Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477614","source_sha256":"062290fcf48d7295f3194b7cce3422f727ea0df830021ff90007356251701d54"}}