{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/325/20/#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":"325","topic_title":"Investments—Other","subtopic":"325-20","subtopic_title":"Cost Method Investments","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"325-20-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f400d8f64a9da24b16bc66dbb61e77d15b2cb9c3d3dce04cc7a48442f09034cb","downloaded_from":"2026-09-09T23:43:33.006Z","last_downloaded_at":"2026-09-09T23:43:33.006Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481276","source_sha256":"5ebb180576f61bc9a48daa93e382ae5efb04c8e9793e712f09080ea8bd12eb1b"}},{"citation":"325-20-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2016-01/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2016-01</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2016-01.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:949045b7ff8b454261738146788134f18763ef33e875c89bb680b4c6f86eeb7b","downloaded_from":"2026-09-09T23:43:33.006Z","last_downloaded_at":"2026-09-09T23:43:33.006Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481276","source_sha256":"5ebb180576f61bc9a48daa93e382ae5efb04c8e9793e712f09080ea8bd12eb1b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5bd44a77d7a6ab488e2ef0d708138e5d459259e98ea0de1c3c6257e627345ca7","downloaded_from":"2026-09-09T23:43:33.006Z","last_downloaded_at":"2026-09-09T23:43:33.006Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481276","source_sha256":"5ebb180576f61bc9a48daa93e382ae5efb04c8e9793e712f09080ea8bd12eb1b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e45d8794b4d7cefb5f587c740ac6e355268e5254eb3a2f9a1509fd2589763d98","downloaded_from":"2026-09-09T23:43:33.006Z","last_downloaded_at":"2026-09-09T23:43:33.006Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481276","source_sha256":"5ebb180576f61bc9a48daa93e382ae5efb04c8e9793e712f09080ea8bd12eb1b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e45d8794b4d7cefb5f587c740ac6e355268e5254eb3a2f9a1509fd2589763d98","downloaded_from":"2026-09-09T23:43:33.006Z","last_downloaded_at":"2026-09-09T23:43:33.006Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481276","source_sha256":"5ebb180576f61bc9a48daa93e382ae5efb04c8e9793e712f09080ea8bd12eb1b"}}