{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/205/946/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"205","topic_title":"Presentation of Financial Statements","subtopic":"205-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"205-946-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-7188B6E0-4BD3-475F-800F-A33B2CD5F134.ditamap\" class=\"ditamap\">946-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:83de0ef49b0cbd322ed5e6ded7e049d130e92bc2966e23cf9a16c8acf3bac5aa","downloaded_from":"2026-09-09T22:55:00.374Z","last_downloaded_at":"2026-09-09T22:55:00.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477700","source_sha256":"12b4744c1068f56bdc91857241ad95b6e4f26eeea0cbc79cc46f7f02fb4447b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6f944610417300ed33fad0012f499da3dc075194113f3131973b14d28fd7dc09","downloaded_from":"2026-09-09T22:55:00.374Z","last_downloaded_at":"2026-09-09T22:55:00.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477700","source_sha256":"12b4744c1068f56bdc91857241ad95b6e4f26eeea0cbc79cc46f7f02fb4447b5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0185e8b07be730b29de29127b6d3920016fe9d5fa86d4a4e2a0e77e7bd5102a","downloaded_from":"2026-09-09T22:55:00.374Z","last_downloaded_at":"2026-09-09T22:55:00.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477700","source_sha256":"12b4744c1068f56bdc91857241ad95b6e4f26eeea0cbc79cc46f7f02fb4447b5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0185e8b07be730b29de29127b6d3920016fe9d5fa86d4a4e2a0e77e7bd5102a","downloaded_from":"2026-09-09T22:55:00.374Z","last_downloaded_at":"2026-09-09T22:55:00.374Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477700","source_sha256":"12b4744c1068f56bdc91857241ad95b6e4f26eeea0cbc79cc46f7f02fb4447b5"}}