{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/946/#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":"323","topic_title":"Investments—Equity Method and Joint Ventures","subtopic":"323-946","subtopic_title":"Financial Services—Investment Companies","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"323-946-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_1327B53D-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-7188B6E0-4BD3-475F-800F-A33B2CD5F134.ditamap\" class=\"ditamap\">946-10-15</a>. </span></span></div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14b0ea950935495cd44c4531c642d5a782733e29f6e5fdce92a670edacd5eeb8","downloaded_from":"2026-09-09T23:42:17.010Z","last_downloaded_at":"2026-09-09T23:42:17.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479117","source_sha256":"d976901f1a986f54fc6ce6024c98149e4f7818f199c13e22283be6eab28892fc"}},{"citation":"323-946-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2013-08</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2013-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:743df043f0eed554cc282fc5de7f9965b230682a8cd8bfa9de0fbdedcf41e792","downloaded_from":"2026-09-09T23:42:17.010Z","last_downloaded_at":"2026-09-09T23:42:17.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479117","source_sha256":"d976901f1a986f54fc6ce6024c98149e4f7818f199c13e22283be6eab28892fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:662983396f3a1eb66d034cf95de08a13e0d7c87928264efaf324fc997bfa895a","downloaded_from":"2026-09-09T23:42:17.010Z","last_downloaded_at":"2026-09-09T23:42:17.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479117","source_sha256":"d976901f1a986f54fc6ce6024c98149e4f7818f199c13e22283be6eab28892fc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:715bfaf1fef8fb9e18a8328bf79506ded86ce52303ba1d18b10630b563902a5e","downloaded_from":"2026-09-09T23:42:17.010Z","last_downloaded_at":"2026-09-09T23:42:17.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479117","source_sha256":"d976901f1a986f54fc6ce6024c98149e4f7818f199c13e22283be6eab28892fc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:715bfaf1fef8fb9e18a8328bf79506ded86ce52303ba1d18b10630b563902a5e","downloaded_from":"2026-09-09T23:42:17.010Z","last_downloaded_at":"2026-09-09T23:42:17.010Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479117","source_sha256":"d976901f1a986f54fc6ce6024c98149e4f7818f199c13e22283be6eab28892fc"}}