# ASC 210-10-15: Balance Sheet — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/10/#15-scope-and-scope-exceptions)

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## ASC 210-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/210/10/#15-scope-and-scope-exceptions)

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#### Entities

##### [210-10-15-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-15-1)

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The guidance in this Subtopic applies to all entities.

##### [210-10-15-2](https://asc.understandingaccounting.org/asc/210/10/#210-10-15-2)

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#### Transactions

##### [210-10-15-3](https://asc.understandingaccounting.org/asc/210/10/#210-10-15-3)

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The guidance in this Subtopic that relates to separate classification of current assets and current liabilities (that is, a classified balance sheet) applies only when an entity is preparing a classified balance sheet for financial accounting and reporting purposes.