# ASC 280-10-15: Segment Reporting — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/280/10/#15-scope-and-scope-exceptions)

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## ASC 280-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/280/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [280-10-15-1](https://asc.understandingaccounting.org/asc/280/10/#280-10-15-1)

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The Scope Section of the Overall Subtopic establishes the pervasive scope for the Segment Reporting Topic.

#### Entities

##### [280-10-15-2](https://asc.understandingaccounting.org/asc/280/10/#280-10-15-2)

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The guidance in the Segment Reporting Topic applies to all [public entities](https://asc.understandingaccounting.org/glossary/p/#public-entity "A business entity or a not-for-profit entity that meets any of the following conditions: It has issued debt or equity securities or is a conduit bond obligor for conduit debt securities that are traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local or regional markets). It is required to file financial statements with the Securities and Exchange Commission (SEC). It provides financial statements for the purpose of issuing any class of securities in a public market."), with certain exceptions noted below. Entities other than public entities are also encouraged to provide the disclosures described in this Subtopic.

##### [280-10-15-3](https://asc.understandingaccounting.org/asc/280/10/#280-10-15-3)

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The guidance in this Subtopic does not apply to the following entities:

1.  a
    
    Parent entities, subsidiaries, joint ventures, or investees accounted for by the equity method if those entities' separate company statements also are consolidated or combined in a complete set of financial statements and both the separate company statements and the consolidated or combined statements are included in the same financial report. However, this Subtopic does apply to those entities if they are public entities and their financial statements are issued separately.
    
2.  b
    
    Not-for-profit entities (regardless of whether the entity meets the definition of a public entity as defined above).
    
3.  c
    
    Nonpublic entities.