{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/940/#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":"210","topic_title":"Balance Sheet","subtopic":"210-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"210-940-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_ED760B64-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic; see Section <a altsource=\"GUID-72584C21-EC5A-4D7A-A57B-641241493286.ditamap\" class=\"ditamap\">940-10-15</a>.</span></span></div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic; see Section 940-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f8cd1341854e5f69cd7388ee06c75402fdeac4470dd7f1ec59f46a7b49f9ba1f","downloaded_from":"2026-09-09T23:00:15.892Z","last_downloaded_at":"2026-09-09T23:00:15.892Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479304","source_sha256":"7e2e4ab91d2d8d71c09531be6f3300aca6834bb25b7eb3527c62bcc4653ad55a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:77490553e5c7f9cd2d6d2897fb11c2348bf8d24a6faf3bba1451a24e82f87364","downloaded_from":"2026-09-09T23:00:15.892Z","last_downloaded_at":"2026-09-09T23:00:15.892Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479304","source_sha256":"7e2e4ab91d2d8d71c09531be6f3300aca6834bb25b7eb3527c62bcc4653ad55a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95013a520596f560f9b95dec2d792fa13c30fce9e035e8db518eb0939a70a1df","downloaded_from":"2026-09-09T23:00:15.892Z","last_downloaded_at":"2026-09-09T23:00:15.892Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479304","source_sha256":"7e2e4ab91d2d8d71c09531be6f3300aca6834bb25b7eb3527c62bcc4653ad55a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:95013a520596f560f9b95dec2d792fa13c30fce9e035e8db518eb0939a70a1df","downloaded_from":"2026-09-09T23:00:15.892Z","last_downloaded_at":"2026-09-09T23:00:15.892Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479304","source_sha256":"7e2e4ab91d2d8d71c09531be6f3300aca6834bb25b7eb3527c62bcc4653ad55a"}}