# ASC 325-940-15: Investments—Other — Financial Services—Brokers and Dealers — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/325/940/#15-scope-and-scope-exceptions)

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## ASC 325-940-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/325/940/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [325-940-15-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-15-1)

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This Subtopic follows the same Scope and Scope exceptions as outlined in the Overall Subtopic (see Section 940-10-15) with specific qualifications noted below.

#### Other Considerations

##### [325-940-15-2](https://asc.understandingaccounting.org/asc/325/940/#325-940-15-2)

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Receivables and investments in debt and equity securities that are part of a financial-restructuring transaction (as described in paragraphs [940-325-05-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-05-1), [940-325-30-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-30-1) and [940-325-35-1](https://asc.understandingaccounting.org/asc/325/940/#325-940-35-1)) are subject to the related guidance in this Subtopic.