{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/250/980/#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":"250-980","subtopic_title":"Regulated Operations","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":"250-980-15-1","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-DFCF42C6-CE0D-45BC-9846-5A2EFDE587F3.ditamap\" class=\"ditamap\">980-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 980-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:adc6d418d29ce43acfc59b3aa3c729e77c602f1093c2fdb9740d3bf67eb29e52","downloaded_from":"2026-09-09T23:17:53.101Z","last_downloaded_at":"2026-09-09T23:17:53.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477475","source_sha256":"ca9b3a1d2315801b7abffc85921871377c22d354f09354210b96f4e61ace2eb7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a6b7ae6d12aaac56a5381300dc1e5f02baf754d2cc1375d16e35a6ef06d9ce69","downloaded_from":"2026-09-09T23:17:53.101Z","last_downloaded_at":"2026-09-09T23:17:53.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477475","source_sha256":"ca9b3a1d2315801b7abffc85921871377c22d354f09354210b96f4e61ace2eb7"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b31a309a9880cc5e8192a0f6afc255b16b0554c9583da78e1e1d1cfeae70ddad","downloaded_from":"2026-09-09T23:17:53.101Z","last_downloaded_at":"2026-09-09T23:17:53.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477475","source_sha256":"ca9b3a1d2315801b7abffc85921871377c22d354f09354210b96f4e61ace2eb7"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b31a309a9880cc5e8192a0f6afc255b16b0554c9583da78e1e1d1cfeae70ddad","downloaded_from":"2026-09-09T23:17:53.101Z","last_downloaded_at":"2026-09-09T23:17:53.101Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477475","source_sha256":"ca9b3a1d2315801b7abffc85921871377c22d354f09354210b96f4e61ace2eb7"}}