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Pending content is not necessarily effective.","topic":"220","topic_title":"Income Statement—Reporting Comprehensive Income","subtopic":"220-958","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":"220-958-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_307A5C2F-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">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>. It addresses how to report revenues, expenses, gains, and losses 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 addresses how to report revenues, expenses, gains, and losses in financial statements; however, it …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b3f820510127dde8d3b9da781bf7e78883fff82b60bc7c37886b1000baf1539","downloaded_from":"2026-09-09T23:07:22.603Z","last_downloaded_at":"2026-09-09T23:07:22.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477371","source_sha256":"5783bc1d0c6bb733a1f4632cca4c21ef7ee92e615d35ca1844dc2cefd6344736"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f32029a3d6c73c3fff35bf7f3fe981dfef1ea05fbbc100e9bbd3b39d24b8645d","downloaded_from":"2026-09-09T23:07:22.603Z","last_downloaded_at":"2026-09-09T23:07:22.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477371","source_sha256":"5783bc1d0c6bb733a1f4632cca4c21ef7ee92e615d35ca1844dc2cefd6344736"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"220-958-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The application of this Subtopic by not-for-profit, business-oriented health care entities as described in Section <a altsource=\"GUID-168B17B7-1552-446C-B055-39809B8A60E7.ditamap\" class=\"ditamap\">954-10-05</a> is subject to additional guidance in Subtopic <a altsource=\"GUID-01E72087-E7E2-4289-92EB-06BEC856DB64.ditamap\" class=\"ditamap\">954-220</a>.</div></div>","snippet":"The application of this Subtopic by not-for-profit, business-oriented health care entities as described in Section 954-10-05 is subject to additional guidance in Subtopic 954-220.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5cd229d5af2680fa780ed52fe81551d2033f3b0c9fa06974896a512dd37dbccf","downloaded_from":"2026-09-09T23:07:22.603Z","last_downloaded_at":"2026-09-09T23:07:22.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477371","source_sha256":"5783bc1d0c6bb733a1f4632cca4c21ef7ee92e615d35ca1844dc2cefd6344736"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b61ba1282f7a602144c6211984e1720cf7acd407f3b2a2c0bf50955b3b7ec426","downloaded_from":"2026-09-09T23:07:22.603Z","last_downloaded_at":"2026-09-09T23:07:22.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477371","source_sha256":"5783bc1d0c6bb733a1f4632cca4c21ef7ee92e615d35ca1844dc2cefd6344736"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5957437b0bd87aa1f14f49966d789a4fbb0a893f98eb5b40f789aa8abbe97c77","downloaded_from":"2026-09-09T23:07:22.603Z","last_downloaded_at":"2026-09-09T23:07:22.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477371","source_sha256":"5783bc1d0c6bb733a1f4632cca4c21ef7ee92e615d35ca1844dc2cefd6344736"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5957437b0bd87aa1f14f49966d789a4fbb0a893f98eb5b40f789aa8abbe97c77","downloaded_from":"2026-09-09T23:07:22.603Z","last_downloaded_at":"2026-09-09T23:07:22.603Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477371","source_sha256":"5783bc1d0c6bb733a1f4632cca4c21ef7ee92e615d35ca1844dc2cefd6344736"}}