{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/305/10/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"305","topic_title":"Cash and Cash Equivalents","subtopic":"305-10","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":null,"paragraphs":[{"citation":"305-10-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d37a937da829f39ea7ff63bb88ca8519f10af82ce3b5f3fcf319578c5ffa44eb","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}},{"citation":"305-10-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/maintenance-updates-2017/\" class=\"xref\">Paragraph superseded by Maintenance Update 2017-21.</a></div></div>","snippet":"Paragraph superseded by Maintenance Update 2017-21.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e00a48ab7ce6725069edc102a883e170ce63d7fcdce6b6329c7a1227e79e12a","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2664876d8e1c2b9e5cd53f046d76730e2c7ecb4817125bae2b4cfdd6ecf7f378","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f41497eaf08894a5eef2bb808c1e71c060db68810ad8916ece546423959f401d","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f41497eaf08894a5eef2bb808c1e71c060db68810ad8916ece546423959f401d","downloaded_from":"2026-09-09T23:23:49.104Z","last_downloaded_at":"2026-09-09T23:23:49.104Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483439","source_sha256":"42304ffb207a080468b15c97b417c064141f1d0167fb12de3f911c901fe98100"}}