# ASC 270-932-15: Interim Reporting — Extractive Activities—Oil and Gas — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/270/932/#15-scope-and-scope-exceptions)

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## ASC 270-932-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/270/932/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [270-932-15-1](https://asc.understandingaccounting.org/asc/270/932/#270-932-15-1)

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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.

#### Transactions

##### [270-932-15-2](https://asc.understandingaccounting.org/asc/270/932/#270-932-15-2)

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The guidance in this Subtopic is limited to interim reporting issues only.