{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/225/954/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"225","topic_title":"Income Statement","subtopic":"225-954","subtopic_title":"Health Care Entities","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"225-954-15-1","para":"15-1","html":"
Paragraph superseded by Maintenance Update 2017-19.
","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3600a1954915f45674a9e6332af4de09d2602efa73cd8f375504a814fe5b979","downloaded_from":"2026-09-09T23:10:45.037Z","last_downloaded_at":"2026-09-09T23:10:45.037Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479151","source_sha256":"a9147cf1fa52618d2da9e67ea465f8cfdeb3b27ce7367f4c691094731392862d"}},{"citation":"225-954-15-2","para":"15-2","html":"
Paragraph superseded by Maintenance Update 2017-19.
","snippet":"Paragraph superseded by Maintenance Update 2017-19.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69bedb14a221cc0ff559530bfe42d13268d00003eb11392dd077b9262e0c015d","downloaded_from":"2026-09-09T23:10:45.037Z","last_downloaded_at":"2026-09-09T23:10:45.037Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479151","source_sha256":"a9147cf1fa52618d2da9e67ea465f8cfdeb3b27ce7367f4c691094731392862d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:688c7ecadc54b0459709856eda07ba6292686c957ed185b40a46ad422cb869a6","downloaded_from":"2026-09-09T23:10:45.037Z","last_downloaded_at":"2026-09-09T23:10:45.037Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479151","source_sha256":"a9147cf1fa52618d2da9e67ea465f8cfdeb3b27ce7367f4c691094731392862d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:712512c7cab7b0e30c25587eee149e15aa1055eaeeac1718734262b1674355b4","downloaded_from":"2026-09-09T23:10:45.037Z","last_downloaded_at":"2026-09-09T23:10:45.037Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479151","source_sha256":"a9147cf1fa52618d2da9e67ea465f8cfdeb3b27ce7367f4c691094731392862d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:712512c7cab7b0e30c25587eee149e15aa1055eaeeac1718734262b1674355b4","downloaded_from":"2026-09-09T23:10:45.037Z","last_downloaded_at":"2026-09-09T23:10:45.037Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479151","source_sha256":"a9147cf1fa52618d2da9e67ea465f8cfdeb3b27ce7367f4c691094731392862d"}}