{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/995/#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":"740-995","subtopic_title":"U.S. Steamship Entities","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"740-995-00-1","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=\"SL96870834-214825\"><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\"><strong class=\"ph b\">Deferred Tax Liability</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Taxable Temporary Difference</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Temporary Difference</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Temporary Difference</strong></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2016-16/\" class=\"xref\">Accounting Standards Update No. 2016-16</a></td><td class=\"entry\">10/24/2016</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/740/995/#740-995-05-1\" class=\"xref\">995-740-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/995/#740-995-15-1\" class=\"xref\">995-740-15-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/995/#740-995-25-1\" class=\"xref\">995-740-25-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/995/#740-995-25-2\" class=\"xref\">995-740-25-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/995/#740-995-50-1\" class=\"xref\">995-740-50-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr><tr><td class=\"entry\"><a href=\"/asc/740/995/#740-995-50-2\" class=\"xref\">995-740-50-2</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2017-15/\" class=\"xref\">Accounting Standards Update No. 2017-15</a></td><td class=\"entry\">12/05/2017</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nDeferred Tax Liability | Superseded | Accounting Standards Update No. 2017-15 | 12/05/20…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:35ac373bf3d1a6cef03f5983dd5f1223084e6c9d84bac1247cc03b62d5b0db63","downloaded_from":"2026-09-10T01:21:58.145Z","last_downloaded_at":"2026-09-10T01:21:58.145Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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