{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/942/#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":"210-942","subtopic_title":"Financial Services—Depository and Lending","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":"210-942-15-1","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-C202318A-E087-4ED8-98D1-3192A96AB45F.ditamap\" class=\"ditamap\">942-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fb7f7588fa92964725ef59de089635e13d9e3c6242a40b0539430a3d073a9415","downloaded_from":"2026-09-09T23:00:26.767Z","last_downloaded_at":"2026-09-09T23:00:26.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479167","source_sha256":"cc79d498505ae1589402d9b128f7fbb046d6e33608b7300699795da65a709a86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0d42b1f81873c955b1426f6f69e639961ded984b4892b75cf4cdd7cd6d5aef4d","downloaded_from":"2026-09-09T23:00:26.767Z","last_downloaded_at":"2026-09-09T23:00:26.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479167","source_sha256":"cc79d498505ae1589402d9b128f7fbb046d6e33608b7300699795da65a709a86"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65126ef000dd0ad715cd9d668607f98e8b5e213988c6ebcb597d1a0c6a67532d","downloaded_from":"2026-09-09T23:00:26.767Z","last_downloaded_at":"2026-09-09T23:00:26.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479167","source_sha256":"cc79d498505ae1589402d9b128f7fbb046d6e33608b7300699795da65a709a86"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:65126ef000dd0ad715cd9d668607f98e8b5e213988c6ebcb597d1a0c6a67532d","downloaded_from":"2026-09-09T23:00:26.767Z","last_downloaded_at":"2026-09-09T23:00:26.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479167","source_sha256":"cc79d498505ae1589402d9b128f7fbb046d6e33608b7300699795da65a709a86"}}