# ASC 340-20-15: Other Assets and Deferred Costs — Capitalized Advertising Costs — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/340/20/#15-scope-and-scope-exceptions)

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## ASC 340-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/340/20/#15-scope-and-scope-exceptions)

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##### [340-20-15-1](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [340-20-15-2](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [340-20-15-3](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [340-20-15-4](https://asc.understandingaccounting.org/asc/340/20/#340-20-15-4)

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Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).