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Pending content is not necessarily effective.","topic":"274","topic_title":"Personal Financial Statements","subtopic":"274-10","subtopic_title":"Overall","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"274-10-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_82348B43-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in this Subtopic applies to the following entities: </span></span><ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_82348C47-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">All individuals</span></span></div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_82348D1D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">All groups of related individuals (families).</span></span></div></li></ol></div></div>","snippet":"The guidance in this Subtopic applies to the following entities:\n(a) All individuals\n(b) All groups of related individuals (families).","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a5cd9db073104fe6c4223155ce76dd5961b8904813a5d86ab628838236aa4dc1","downloaded_from":"2026-09-09T23:21:34.691Z","last_downloaded_at":"2026-09-09T23:21:34.691Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479749","source_sha256":"b5b4748a54a0840d75d6e65124ef296a304f09cb9936edc0bfaee38b31a00ecb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d8874355bc65a1405230a94cd0fe890da0365514edb02262a069849285a15f0b","downloaded_from":"2026-09-09T23:21:34.691Z","last_downloaded_at":"2026-09-09T23:21:34.691Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479749","source_sha256":"b5b4748a54a0840d75d6e65124ef296a304f09cb9936edc0bfaee38b31a00ecb"}},{"block":null,"heading":"Other Considerations","paragraphs":[{"citation":"274-10-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_82348DEE-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">Generally accepted accounting principles other than those discussed in this Subtopic may apply to personal financial statements. For example, Topic <a altsource=\"GUID-1271E23D-73B8-4EFD-8F2E-276D1D0ECC8F.ditamap\" class=\"ditamap\">450</a> provides guidance on accounting for contingencies and Topic <a altsource=\"GUID-CD979913-B748-48CB-97C2-E736FE70F245.ditamap\" class=\"ditamap\">850</a> provides guidance on related-party disclosures.</span></span></div></div>","snippet":"Generally accepted accounting principles other than those discussed in this Subtopic may apply to personal financial statements. For example, Topic 450 provides guidance on accounting for contingencies and Topic 850 prov…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:234254359f8e9de19e8c02378e9701189979e773159eccc1f26148ea4ef32a3b","downloaded_from":"2026-09-09T23:21:34.691Z","last_downloaded_at":"2026-09-09T23:21:34.691Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479749","source_sha256":"b5b4748a54a0840d75d6e65124ef296a304f09cb9936edc0bfaee38b31a00ecb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe93c1d5584c441d993cb653d63b0bb9760dbbe26e53e938f445203be2667766","downloaded_from":"2026-09-09T23:21:34.691Z","last_downloaded_at":"2026-09-09T23:21:34.691Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479749","source_sha256":"b5b4748a54a0840d75d6e65124ef296a304f09cb9936edc0bfaee38b31a00ecb"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d891eeee8b7e7d9d584b1789db26db4a79bf1c9911bc24c3556bad5880a402e","downloaded_from":"2026-09-09T23:21:34.691Z","last_downloaded_at":"2026-09-09T23:21:34.691Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479749","source_sha256":"b5b4748a54a0840d75d6e65124ef296a304f09cb9936edc0bfaee38b31a00ecb"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d891eeee8b7e7d9d584b1789db26db4a79bf1c9911bc24c3556bad5880a402e","downloaded_from":"2026-09-09T23:21:34.691Z","last_downloaded_at":"2026-09-09T23:21:34.691Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479749","source_sha256":"b5b4748a54a0840d75d6e65124ef296a304f09cb9936edc0bfaee38b31a00ecb"}}