# ASC 310-958-15: Receivables — Not-for-Profit Entities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/310/958/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:32:09.768Z to 2026-09-09T23:32:09.768Z

Record version: sha256:ccb49dd6c26c7182f45a9f9bf13dd1de721e079ff9d7fe3abb3a06a5b28b6667

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 310-958-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/310/958/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [310-958-15-1](https://asc.understandingaccounting.org/asc/310/958/#310-958-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:32:09.768Z to 2026-09-09T23:32:09.768Z

Record version: sha256:40f1f9343b14d861c779a189b3d4bfa7e873bd7322db7a41de37a0ea740c8a55

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 958-10-15.