# ASC 235-10-15: Notes to Financial Statements — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/235/10/#15-scope-and-scope-exceptions)

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## ASC 235-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/235/10/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [235-10-15-1](https://asc.understandingaccounting.org/asc/235/10/#235-10-15-1)

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The Scope Section of the Overall Subtopic establishes the pervasive scope for the Notes to Financial Statements Topic.

#### Entities

##### [235-10-15-2](https://asc.understandingaccounting.org/asc/235/10/#235-10-15-2)

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The guidance in the Notes to Financial Statements Topic applies to all entities.