# ASC 326-10-15: Financial Instruments—Credit Losses — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/326/10/#15-scope-and-scope-exceptions)

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## ASC 326-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/326/10/#15-scope-and-scope-exceptions)

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#### Entities

##### [326-10-15-1](https://asc.understandingaccounting.org/asc/326/10/#326-10-15-1)

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