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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Deferred Tax LiabilitySupersededAccounting Standards Update No. 2017-1512/05/2017
Taxable Temporary DifferenceSupersededAccounting Standards Update No. 2017-1512/05/2017
Temporary DifferenceSupersededAccounting Standards Update No. 2017-1512/05/2017
Temporary DifferenceAmendedAccounting Standards Update No. 2016-1610/24/2016
995-740-05-1SupersededAccounting Standards Update No. 2017-1512/05/2017
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995-740-25-1SupersededAccounting Standards Update No. 2017-1512/05/2017
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995-740-50-1SupersededAccounting Standards Update No. 2017-1512/05/2017
995-740-50-2SupersededAccounting Standards Update No. 2017-1512/05/2017
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Accounting Standards Update No. 2017-15 superseded every paragraph in the subtopic (05-1, 15-1, 25-1, 25-2, 50-1, 50-2), so no guidance remains. 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