{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/235/946/#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":"235-946","subtopic_title":"Financial Services—Investment Companies","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":"235-946-15-1","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-7188B6E0-4BD3-475F-800F-A33B2CD5F134.ditamap\" class=\"ditamap\">946-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:32678bc13977721306b9ef5630f0a43774878663fd544d88fca7e3a07988df55","downloaded_from":"2026-09-09T23:16:24.871Z","last_downloaded_at":"2026-09-09T23:16:24.871Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479018","source_sha256":"71b38e830ad7b11143adb341f746c1e6f8b4edca0d66f077f97e1a70bbdc1766"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:482308c661407273fe35f5dfd3477b205801bc07634c3b47fff090f6c736f5b5","downloaded_from":"2026-09-09T23:16:24.871Z","last_downloaded_at":"2026-09-09T23:16:24.871Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479018","source_sha256":"71b38e830ad7b11143adb341f746c1e6f8b4edca0d66f077f97e1a70bbdc1766"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:281f6474773dbfee7ced104a9bac8f8ac245c5f4293f90bd3ae4bb93fe42adb1","downloaded_from":"2026-09-09T23:16:24.871Z","last_downloaded_at":"2026-09-09T23:16:24.871Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479018","source_sha256":"71b38e830ad7b11143adb341f746c1e6f8b4edca0d66f077f97e1a70bbdc1766"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:281f6474773dbfee7ced104a9bac8f8ac245c5f4293f90bd3ae4bb93fe42adb1","downloaded_from":"2026-09-09T23:16:24.871Z","last_downloaded_at":"2026-09-09T23:16:24.871Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479018","source_sha256":"71b38e830ad7b11143adb341f746c1e6f8b4edca0d66f077f97e1a70bbdc1766"}}