Accounting Standards Update · 2010
ASU 2010-12 — Income Taxes (Topic 740)
Affects740 Income Taxes
This Update codifies an SEC Staff Announcement relating to accounting for the Health Care and Education Reconciliation Act of 2010 and the Patient Protection and Affordable Care Act.
Issued: April 14, 2010
Text as published in the FASB Accounting Standards Codification, Basic View.