# ASC 320-944-15: Investments—Debt Securities — Financial Services—Insurance — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/320/944/#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): 2026-09-09T23:36:22.926Z to 2026-09-09T23:36:22.926Z

Record version: sha256:9245c08d0343fb844ed0e277a7e2348c37b617e819c930cbecfdfaa56e068ec3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 320-944-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/320/944/#15-scope-and-scope-exceptions)

SEC content: no

##### [320-944-15-1](https://asc.understandingaccounting.org/asc/320/944/#320-944-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:36:22.926Z to 2026-09-09T23:36:22.926Z

Record version: sha256:0e92beeaab31c86cf7bcff7a0082e65c80b8e33e5946d18eba88712f1d2930a1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).

##### [320-944-15-2](https://asc.understandingaccounting.org/asc/320/944/#320-944-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:36:22.926Z to 2026-09-09T23:36:22.926Z

Record version: sha256:91acd95ac6e0483fc97106791a0a3ba97198c2f25e96f075d55537775cc38ac3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2016-01](https://asc.understandingaccounting.org/updates/asu-2016-01/).