# ASC 205-905-15: Presentation of Financial Statements — Agriculture — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/905/#15-scope-and-scope-exceptions)

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## ASC 205-905-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/205/905/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [205-905-15-1](https://asc.understandingaccounting.org/asc/205/905/#205-905-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the [General Subsection](https://asc.understandingaccounting.org/asc/905/10/#15-scope-and-scope-exceptions) of Section 905-10-15.

### Cooperatives

##### [205-905-15-2](https://asc.understandingaccounting.org/asc/205/905/#205-905-15-2)

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The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the [Cooperatives Subsection](https://asc.understandingaccounting.org/asc/905/10/#15-scope-and-scope-exceptions) of Section 905-10-15.