# ASC 210-958-15: Balance Sheet — Not-for-Profit Entities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/210/958/#15-scope-and-scope-exceptions)

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## ASC 210-958-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/210/958/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [210-958-15-1](https://asc.understandingaccounting.org/asc/210/958/#210-958-15-1)

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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 does not specify when to recognize or how to measure those elements.