# ASC 225-20-15: Income Statement — Unusual or Infrequently Occurring Items — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/225/20/#15-scope-and-scope-exceptions)

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## ASC 225-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/225/20/#15-scope-and-scope-exceptions)

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##### [225-20-15-1](https://asc.understandingaccounting.org/asc/225/20/#225-20-15-1)

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[Paragraph superseded by Maintenance Update 2017-19.](https://asc.understandingaccounting.org/updates/maintenance-updates-2017/)

##### [225-20-15-2](https://asc.understandingaccounting.org/asc/225/20/#225-20-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2015-01](https://asc.understandingaccounting.org/updates/asu-2015-01/).