{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/210/958/#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":"210-958","subtopic_title":"Not-for-Profit Entities","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":"210-958-15-1","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-0DD748A2-DAEB-4A20-B494-CB4C774CFCAE.ditamap\" class=\"ditamap\">958-10-15</a>. <span class=\"sfragment\" id=\"sfr_2FD0F209-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">It discusses how to report assets, liabilities, and net assets in financial statements; however, it does not specify when to recognize or how to measure those elements. </span></span></div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15. It discusses how to report assets, liabilities, and net assets in financial statements; however, it do…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07962f21bddc6f5b367042105ab5f61f48c0a1c76b81d80c61a0244915aa76c6","downloaded_from":"2026-09-09T23:02:28.432Z","last_downloaded_at":"2026-09-09T23:02:28.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477626","source_sha256":"95ed3921c2b9a0c29c571f9bbf582b377ef309c827967de06dfc66ce31e7db21"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4704ee66058fb9547bb41b6d3774f1b61148f6c71c8a2ec3a610988a07e24807","downloaded_from":"2026-09-09T23:02:28.432Z","last_downloaded_at":"2026-09-09T23:02:28.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477626","source_sha256":"95ed3921c2b9a0c29c571f9bbf582b377ef309c827967de06dfc66ce31e7db21"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0375f0c3202591b8f2e9539207998bb1d553f0f24e9622958367b22720755908","downloaded_from":"2026-09-09T23:02:28.432Z","last_downloaded_at":"2026-09-09T23:02:28.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477626","source_sha256":"95ed3921c2b9a0c29c571f9bbf582b377ef309c827967de06dfc66ce31e7db21"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0375f0c3202591b8f2e9539207998bb1d553f0f24e9622958367b22720755908","downloaded_from":"2026-09-09T23:02:28.432Z","last_downloaded_at":"2026-09-09T23:02:28.432Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477626","source_sha256":"95ed3921c2b9a0c29c571f9bbf582b377ef309c827967de06dfc66ce31e7db21"}}