# ASC 740-995-00: Income Taxes — U.S. Steamship Entities — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/995/#00-status)

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## ASC 740-995-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/740/995/#00-status)

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##### [740-995-00-1](https://asc.understandingaccounting.org/asc/740/995/#740-995-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL96870834-214825"><tbody><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Superseded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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2017-15/" class="xref">Accounting Standards Update No. 2017-15</a></td><td class="entry">12/05/2017</td></tr></tbody></table>