{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/323/974/#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":"323-974","subtopic_title":"Real Estate—Real Estate Investment Trusts","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":"323-974-15-1","para":"15-1","html":"
This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 974-10-15, with specific exceptions noted below.
","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 974-10-15, with specific exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9bbc232d992fb54706ddb3bfa4065c855e322f1f3c4cd69f045c467b1cd6d420","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f804587f3cf1de5fa3c155ee5d85de8129baf41d36807b21c0e5d2f037701f3d","downloaded_from":"2026-09-09T23:43:09.662Z","last_downloaded_at":"2026-09-09T23:43:09.662Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478030","source_sha256":"132882c0ef939403ebd79e60fded59b309aaf74a6a9d20d7547c4ec539921b7c"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"323-974-15-2","para":"15-2","html":"
The guidance in this Subtopic applies to the following entities:
  1. a
    Service corporations that are not variable interest entities (VIEs).
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The guidance in this Subtopic does not apply to the following entities:
  1. a
    Service corporations that are VIEs (see the Variable Interest Entities Subsections of Section 810-10).
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