# ASC 235-946-15: Notes to Financial Statements — Financial Services—Investment Companies — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/235/946/#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): 2026-09-09T23:16:24.871Z to 2026-09-09T23:16:24.871Z

Record version: sha256:281f6474773dbfee7ced104a9bac8f8ac245c5f4293f90bd3ae4bb93fe42adb1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 235-946-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/235/946/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [235-946-15-1](https://asc.understandingaccounting.org/asc/235/946/#235-946-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:16:24.871Z to 2026-09-09T23:16:24.871Z

Record version: sha256:32678bc13977721306b9ef5630f0a43774878663fd544d88fca7e3a07988df55

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 946-10-15.