# ASC 235-932-15: Notes to Financial Statements — Extractive Activities—Oil and Gas — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/235/932/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:15:29.409Z to 2026-09-09T23:15:29.409Z

Record version: sha256:2f4d06aec9ea747a24a7c99a68d8d7466f66a923521dd6f5ba3f80f988d38159

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 235-932-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/235/932/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [235-932-15-1](https://asc.understandingaccounting.org/asc/235/932/#235-932-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:15:29.409Z to 2026-09-09T23:15:29.409Z

Record version: sha256:ca3f743f6adac30638283977f713b1a9f7502cd3b4ecdd2d460a6e23937f7b7a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 932-10-15.