{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/915/#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":"235","topic_title":"Notes to Financial Statements","subtopic":"235-915","subtopic_title":"Development Stage 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":"235-915-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-10/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-10</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-10.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8284814ec0003ade2fedfd3f8e3364fd209467ccad760fe2660c9dbe2e0f9488","downloaded_from":"2026-09-09T23:15:12.686Z","last_downloaded_at":"2026-09-09T23:15:12.686Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478036","source_sha256":"42a5e0356685d48b4608593c66c8fc3935e35c4eadc0bc063a2d0a07937af623"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:46ec16bad7f848aa28d314984a54ebc4d39ec4f213e2c4a245f7784732ad1518","downloaded_from":"2026-09-09T23:15:12.686Z","last_downloaded_at":"2026-09-09T23:15:12.686Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478036","source_sha256":"42a5e0356685d48b4608593c66c8fc3935e35c4eadc0bc063a2d0a07937af623"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b40e3bb46bcb54f125d0b116237bee4c3501a22742cb62d1121f9d293b08350","downloaded_from":"2026-09-09T23:15:12.686Z","last_downloaded_at":"2026-09-09T23:15:12.686Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478036","source_sha256":"42a5e0356685d48b4608593c66c8fc3935e35c4eadc0bc063a2d0a07937af623"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b40e3bb46bcb54f125d0b116237bee4c3501a22742cb62d1121f9d293b08350","downloaded_from":"2026-09-09T23:15:12.686Z","last_downloaded_at":"2026-09-09T23:15:12.686Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478036","source_sha256":"42a5e0356685d48b4608593c66c8fc3935e35c4eadc0bc063a2d0a07937af623"}}