# ASC 405-954-15: Liabilities — Health Care Entities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/954/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:19:25.824Z to 2026-09-10T00:19:25.824Z

Record version: sha256:f63465673c6a7d1db86df1597da9109c727fdab8209e0d0614a4aa1f499314a5

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 405-954-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/405/954/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [405-954-15-1](https://asc.understandingaccounting.org/asc/405/954/#405-954-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:19:25.824Z to 2026-09-10T00:19:25.824Z

Record version: sha256:e9a61a48f55896a8d4eca28459be39746f6ce733637a4d469d94bf95d1711e1f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 954-10-15.