# ASC 323-946-15: Investments—Equity Method and Joint Ventures — Financial Services—Investment Companies — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/323/946/#15-scope-and-scope-exceptions)

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## ASC 323-946-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/323/946/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [323-946-15-1](https://asc.understandingaccounting.org/asc/323/946/#323-946-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.

##### [323-946-15-2](https://asc.understandingaccounting.org/asc/323/946/#323-946-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2013-08](https://asc.understandingaccounting.org/updates/asu-2013-08/).