{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/980/#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":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-980","subtopic_title":"Regulated Operations","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":"350-980-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-DFCF42C6-CE0D-45BC-9846-5A2EFDE587F3.ditamap\" class=\"ditamap\">980-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 980-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a717d9145b4b3bc6a4920b16bba39b305ca16384a33407ec41bc42ebe1eec646","downloaded_from":"2026-09-10T00:05:15.370Z","last_downloaded_at":"2026-09-10T00:05:15.370Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478086","source_sha256":"485327a3a117839dae4c3ed3fb660bb0d99c3a22e5d56368f35c4e4e624833bc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:911979b550d06d90a7e0f9f26f3d6f78acfe2e86b26ddd7adc8cbc226f66913f","downloaded_from":"2026-09-10T00:05:15.370Z","last_downloaded_at":"2026-09-10T00:05:15.370Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478086","source_sha256":"485327a3a117839dae4c3ed3fb660bb0d99c3a22e5d56368f35c4e4e624833bc"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c386f1874723a65ef7fde47f687eac20e28f07ef94507796a743216acec189a","downloaded_from":"2026-09-10T00:05:15.370Z","last_downloaded_at":"2026-09-10T00:05:15.370Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478086","source_sha256":"485327a3a117839dae4c3ed3fb660bb0d99c3a22e5d56368f35c4e4e624833bc"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7c386f1874723a65ef7fde47f687eac20e28f07ef94507796a743216acec189a","downloaded_from":"2026-09-10T00:05:15.370Z","last_downloaded_at":"2026-09-10T00:05:15.370Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478086","source_sha256":"485327a3a117839dae4c3ed3fb660bb0d99c3a22e5d56368f35c4e4e624833bc"}}