# ASC 220-946-15: Income Statement—Reporting Comprehensive Income — Financial Services—Investment Companies — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/220/946/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:06:21.528Z to 2026-09-09T23:06:21.528Z

Record version: sha256:86a63a729a2a213467454f952e0ccfdcd7fa647e98bcd2cb0cdd569cfe180973

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 220-946-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/220/946/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [220-946-15-1](https://asc.understandingaccounting.org/asc/220/946/#220-946-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:06:21.528Z to 2026-09-09T23:06:21.528Z

Record version: sha256:bee425527bdfb698da2bcb2bc444efcc3adf1ce2225d62696cfef88fa2132d23

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.