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Pending content is not necessarily effective.","topic":"105","topic_title":"Generally Accepted Accounting Principles","subtopic":"105-10","subtopic_title":"Overall","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"105-10-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_11F83288-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The <em class=\"ph i\">Financial Accounting Standards Board (FASB) Accounting Standards Codification</em><sup class=\"ph sup\">®</sup> applies to financial statements of <a href=\"/glossary/n/#nongovernmental-entity\" class=\"term\" title=\"An entity that is not required to issue financial reports in accordance with guidance promulgated by the Governmental Accounting Standards Board or the Federal Accounting Standards Advisory Board.\"><span>nongovernmental entities</span></a> that are presented in conformity with generally accepted accounting principles (GAAP).</span></span></div></div>","snippet":"The Financial Accounting Standards Board (FASB) Accounting Standards Codification® applies to financial statements of nongovernmental entities that are presented in conformity with generally accepted accounting principle…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1f6219f9896cb00d716b7bf869348cb30b220f67291d49fdb9f86c5c18501ba","downloaded_from":"2026-09-09T22:51:07.801Z","last_downloaded_at":"2026-09-09T22:51:07.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479392","source_sha256":"1c9ee377ce4afc7e99a8bc9552257e11b00106411e3c7e64377afa065063e390"}},{"citation":"105-10-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_11F833A4-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Content in the Securities and Exchange Commission (SEC) Sections of the Codification is provided for convenience and relates only to financial statements of SEC registrants that are presented in conformity with GAAP.</span></span></div></div>","snippet":"Content in the Securities and Exchange Commission (SEC) Sections of the Codification is provided for convenience and relates only to financial statements of SEC registrants that are presented in conformity with GAAP.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6ba085a7393d56791de1af0f0ab7e3af4d162396f6eaea32fcff51ce14840480","downloaded_from":"2026-09-09T22:51:07.801Z","last_downloaded_at":"2026-09-09T22:51:07.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479392","source_sha256":"1c9ee377ce4afc7e99a8bc9552257e11b00106411e3c7e64377afa065063e390"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c5b39ce33177eafd9e46df01dbc6d47ffa9dea4edea0d7836c3cf0d7ed2f51dc","downloaded_from":"2026-09-09T22:51:07.801Z","last_downloaded_at":"2026-09-09T22:51:07.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479392","source_sha256":"1c9ee377ce4afc7e99a8bc9552257e11b00106411e3c7e64377afa065063e390"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46559900925b40d3bf382c3c5c9679848f0c2a72b2ddf17c391445443f32e9a8","downloaded_from":"2026-09-09T22:51:07.801Z","last_downloaded_at":"2026-09-09T22:51:07.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479392","source_sha256":"1c9ee377ce4afc7e99a8bc9552257e11b00106411e3c7e64377afa065063e390"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46559900925b40d3bf382c3c5c9679848f0c2a72b2ddf17c391445443f32e9a8","downloaded_from":"2026-09-09T22:51:07.801Z","last_downloaded_at":"2026-09-09T22:51:07.801Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479392","source_sha256":"1c9ee377ce4afc7e99a8bc9552257e11b00106411e3c7e64377afa065063e390"}}