{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/250/978/#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":"250","topic_title":"Accounting Changes and Error Corrections","subtopic":"250-978","subtopic_title":"Real Estate—Time-Sharing Activities","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":"250-978-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as the Overall Subtopic, see Section <a altsource=\"GUID-F8205DD8-1CB8-4476-8985-071BE1E6F41F.ditamap\" class=\"ditamap\">978-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as the Overall Subtopic, see Section 978-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0c7a793399a2f270fcf2f206692aa2d57d6df652c09f09609a133978e3ba8f14","downloaded_from":"2026-09-09T23:17:38.142Z","last_downloaded_at":"2026-09-09T23:17:38.142Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479177","source_sha256":"ce3e560ae432f25e59bd8c1e8b9c899651ce125660706d0bc06398b122b555d2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0f5ffa7805d62593c62cabbf076631fa1ca85775355b08509d0fc592a1aa83e","downloaded_from":"2026-09-09T23:17:38.142Z","last_downloaded_at":"2026-09-09T23:17:38.142Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479177","source_sha256":"ce3e560ae432f25e59bd8c1e8b9c899651ce125660706d0bc06398b122b555d2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ae1cc7bba57af731d70da4f4aa1eed07e3490c39e6ae1d7230dbe6d10f7a5f7","downloaded_from":"2026-09-09T23:17:38.142Z","last_downloaded_at":"2026-09-09T23:17:38.142Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479177","source_sha256":"ce3e560ae432f25e59bd8c1e8b9c899651ce125660706d0bc06398b122b555d2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ae1cc7bba57af731d70da4f4aa1eed07e3490c39e6ae1d7230dbe6d10f7a5f7","downloaded_from":"2026-09-09T23:17:38.142Z","last_downloaded_at":"2026-09-09T23:17:38.142Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479177","source_sha256":"ce3e560ae432f25e59bd8c1e8b9c899651ce125660706d0bc06398b122b555d2"}}