{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/942/#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":"740-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-942-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL63057939-207407\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/740/942/#740-942-15-2\" class=\"xref\">942-740-15-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2018-06/\" class=\"xref\">Accounting Standards Update No. 2018-06</a></td><td class=\"entry\">05/07/2018</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/942/#740-942-25-1\" class=\"xref\">942-740-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2015-01/\" class=\"xref\">Accounting Standards Update No. 2015-01</a></td><td class=\"entry\">01/09/2015</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/942/#740-942-45-1\" class=\"xref\">942-740-45-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2018-06/\" class=\"xref\">Accounting Standards Update No. 2018-06</a></td><td class=\"entry\">05/07/2018</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n942-740-15-2 | Amended | Accounting Standards Update No. 2018-06 | 05/07/2018 |\n942-740-…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:73f82cab22038b7ea26c53ac8ffe724525235fcf526d4b91dcd79ffc0df04d20","downloaded_from":"2026-09-10T01:20:14.035Z","last_downloaded_at":"2026-09-10T01:20:14.035Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478778","source_sha256":"640d052a2162902a9123d8c1918942044bdccbc6d9b62ed7867eef4204fb4bd2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0314432070147e3cf3894be785791e58540c49ffe61cc71676de2f6bc31c2434","downloaded_from":"2026-09-10T01:20:14.035Z","last_downloaded_at":"2026-09-10T01:20:14.035Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478778","source_sha256":"640d052a2162902a9123d8c1918942044bdccbc6d9b62ed7867eef4204fb4bd2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb2596f21c2ef705d72e9ed50d8773ae779616eb30c187eb682d7dc368a4f218","downloaded_from":"2026-09-10T01:20:14.035Z","last_downloaded_at":"2026-09-10T01:20:14.035Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478778","source_sha256":"640d052a2162902a9123d8c1918942044bdccbc6d9b62ed7867eef4204fb4bd2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:eb2596f21c2ef705d72e9ed50d8773ae779616eb30c187eb682d7dc368a4f218","downloaded_from":"2026-09-10T01:20:14.035Z","last_downloaded_at":"2026-09-10T01:20:14.035Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478778","source_sha256":"640d052a2162902a9123d8c1918942044bdccbc6d9b62ed7867eef4204fb4bd2"}}