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Pending content is not necessarily effective.","topic":"270","topic_title":"Interim Reporting","subtopic":"270-932","subtopic_title":"Extractive Activities—Oil and Gas","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":"270-932-15-1","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-DBC21369-4585-4B41-8260-206E58C04720.ditamap\" class=\"ditamap\">932-10-15</a> with transaction exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 932-10-15 with transaction exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e324039e006762d75477d3ff38980de503d0cb666c3105e70d616b1302d62239","downloaded_from":"2026-09-09T23:20:54.689Z","last_downloaded_at":"2026-09-09T23:20:54.689Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477470","source_sha256":"5450e7b6de17782bd73b90cb24d07b9ed8f8d2677be12a8bc764bf1596314132"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37e1b42c32eb328a4c32242eb5235ea99833b096061ad240cd5b428c816b2ce8","downloaded_from":"2026-09-09T23:20:54.689Z","last_downloaded_at":"2026-09-09T23:20:54.689Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477470","source_sha256":"5450e7b6de17782bd73b90cb24d07b9ed8f8d2677be12a8bc764bf1596314132"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"270-932-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic is limited to interim reporting issues only.</div></div>","snippet":"The guidance in this Subtopic is limited to interim reporting issues only.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:db6dd74572a41e489235e2debd6db87b79497ac74ea02ccc4f174c122d5ab423","downloaded_from":"2026-09-09T23:20:54.689Z","last_downloaded_at":"2026-09-09T23:20:54.689Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477470","source_sha256":"5450e7b6de17782bd73b90cb24d07b9ed8f8d2677be12a8bc764bf1596314132"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:088dc654beac54dd9c17459dc019ab76dfb3349b766f6b3eae5bd8ea6b0acf32","downloaded_from":"2026-09-09T23:20:54.689Z","last_downloaded_at":"2026-09-09T23:20:54.689Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477470","source_sha256":"5450e7b6de17782bd73b90cb24d07b9ed8f8d2677be12a8bc764bf1596314132"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5808a64facb61d8a15fecf1a2d92be92b83fbd2ad3d83cceed5777cca66f432","downloaded_from":"2026-09-09T23:20:54.689Z","last_downloaded_at":"2026-09-09T23:20:54.689Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477470","source_sha256":"5450e7b6de17782bd73b90cb24d07b9ed8f8d2677be12a8bc764bf1596314132"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b5808a64facb61d8a15fecf1a2d92be92b83fbd2ad3d83cceed5777cca66f432","downloaded_from":"2026-09-09T23:20:54.689Z","last_downloaded_at":"2026-09-09T23:20:54.689Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477470","source_sha256":"5450e7b6de17782bd73b90cb24d07b9ed8f8d2677be12a8bc764bf1596314132"}}