{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/830/#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":"230","topic_title":"Statement of Cash Flows","subtopic":"230-830","subtopic_title":"Foreign Currency Matters","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":"230-830-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-ECDF6FD1-6D19-43D2-B208-A14F23A68722.ditamap\" class=\"ditamap\">830-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 830-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8bc9bb516e19a0a740d6c9a04153d47aba485afcdd90490296e9f5e724f61722","downloaded_from":"2026-09-09T23:11:58.187Z","last_downloaded_at":"2026-09-09T23:11:58.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478709","source_sha256":"b5ac66404260bc7ea97077b6657f1c4798bcc167f1b3d3fc96b932513bb0acfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5900d1323a7d3ecce10fad7f0c0cd3a7bb584f0c31517367ccd2ebd0b17c092c","downloaded_from":"2026-09-09T23:11:58.187Z","last_downloaded_at":"2026-09-09T23:11:58.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478709","source_sha256":"b5ac66404260bc7ea97077b6657f1c4798bcc167f1b3d3fc96b932513bb0acfb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db2f44423b3021da38560ddecf113adc53db84a71027d7f722af340deed139fd","downloaded_from":"2026-09-09T23:11:58.187Z","last_downloaded_at":"2026-09-09T23:11:58.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478709","source_sha256":"b5ac66404260bc7ea97077b6657f1c4798bcc167f1b3d3fc96b932513bb0acfb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db2f44423b3021da38560ddecf113adc53db84a71027d7f722af340deed139fd","downloaded_from":"2026-09-09T23:11:58.187Z","last_downloaded_at":"2026-09-09T23:11:58.187Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478709","source_sha256":"b5ac66404260bc7ea97077b6657f1c4798bcc167f1b3d3fc96b932513bb0acfb"}}