# ASC 205-962-S15: Presentation of Financial Statements — Plan Accounting—Defined Contribution Pension Plans — SEC 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/205/962/#sec-15-scope-and-scope-exceptions)

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## ASC 205-962-S15: SEC 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/205/962/#sec-15-scope-and-scope-exceptions)

SEC content: yes

#### Entities

##### [205-962-S15-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S15-1)

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See paragraph [962-205-S99-1](https://asc.understandingaccounting.org/asc/205/962/#205-962-S99-1), Regulation S-X Rule 6A-01, for entities to which Rules 6A-01 through 6A-05 apply.