# ASC 255-912-15: Changing Prices — Contractors—Federal Government — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/255/912/#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): 2026-09-09T23:18:36.295Z to 2026-09-09T23:18:36.295Z

Record version: sha256:c5e98987f5faf9fc1a34a9ef64b525e41b7d323ee84feaaeab021caba0042fdb

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 255-912-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/255/912/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [255-912-15-1](https://asc.understandingaccounting.org/asc/255/912/#255-912-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:18:36.295Z to 2026-09-09T23:18:36.295Z

Record version: sha256:c40103de74618a1c143dd47bc8f245b5ffd5af977b1933222a576e1546ef2844

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 912-10-15.
