# ASC 225-10-15: Income Statement — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/10/#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): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z

Record version: sha256:07d8ef8c8e9671b7d195b9637ec3c51ce2c8cb5e8e2ac89d80eabb87fe39399c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 225-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/225/10/#15-scope-and-scope-exceptions)

SEC content: no

##### [225-10-15-1](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z

Record version: sha256:eb2a21a87b7bcfcb85351a24884d9b96b7ba1fd6072819c26e58b3ed6368ad3f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-15-2](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z

Record version: sha256:f47bda06ac21b9a62811ec4e5ad462a5be68b1b316d0dde78ed664bc2ab7c3c6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-10-15-3](https://asc.understandingaccounting.org/asc/225/10/#225-10-15-3)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:07:44.375Z to 2026-09-09T23:07:44.375Z

Record version: sha256:e5844fc901d5232b1c788ff115abe60e4da6b9f721defb19b4aef4ecdd955452

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)