{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/946/#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":"210","topic_title":"Balance Sheet","subtopic":"210-946","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":"210-946-15-1","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":"sha256:3e49636da3e8d2fca4892020d249c333c9bd88917a8afff812413dfac594b84a","downloaded_from":"2026-09-09T23:01:31.241Z","last_downloaded_at":"2026-09-09T23:01:31.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478133","source_sha256":"4fc2dd37cd97ad45612cf985a508c0f9587831ed3ec01f87c71c61dbff87802f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6bb7a3759a7b116ac8daf9f5cd21968fdb667efc381df76d3bd2c0c33485d89d","downloaded_from":"2026-09-09T23:01:31.241Z","last_downloaded_at":"2026-09-09T23:01:31.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478133","source_sha256":"4fc2dd37cd97ad45612cf985a508c0f9587831ed3ec01f87c71c61dbff87802f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b89e4bcf5819b5159b988de4714696659dc4f423a0798d352f0d136b9dffa60","downloaded_from":"2026-09-09T23:01:31.241Z","last_downloaded_at":"2026-09-09T23:01:31.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478133","source_sha256":"4fc2dd37cd97ad45612cf985a508c0f9587831ed3ec01f87c71c61dbff87802f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4b89e4bcf5819b5159b988de4714696659dc4f423a0798d352f0d136b9dffa60","downloaded_from":"2026-09-09T23:01:31.241Z","last_downloaded_at":"2026-09-09T23:01:31.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478133","source_sha256":"4fc2dd37cd97ad45612cf985a508c0f9587831ed3ec01f87c71c61dbff87802f"}}