{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/470/944/#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":"470","topic_title":"Debt","subtopic":"470-944","subtopic_title":"Financial Services—Insurance","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":"470-944-15-1","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-6D9C18A3-ADAA-4660-A6E4-06A364A6BB5D.ditamap\" class=\"ditamap\">944-10-15</a>, with specific entity exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15, with specific entity exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3dc33b6a4b19c3fae26ad0c366118d8bf50ac4cb330ba09bae9c71b317d7bbc0","downloaded_from":"2026-09-10T00:34:17.071Z","last_downloaded_at":"2026-09-10T00:34:17.071Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478252","source_sha256":"cf2270b1f7571fece8490830a5872183c77fd6073f9ae16ea1ed5e129ae5f2ac"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8721aba50edc526af387e1fbfd7c25c17c2cc895ad8bc4058c68f0d5637a3f0d","downloaded_from":"2026-09-10T00:34:17.071Z","last_downloaded_at":"2026-09-10T00:34:17.071Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478252","source_sha256":"cf2270b1f7571fece8490830a5872183c77fd6073f9ae16ea1ed5e129ae5f2ac"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"470-944-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_0547606C-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The guidance in this Subtopic does not apply to investors in <a href=\"/glossary/s/#surplus-notes\" class=\"term\" title=\"Surplus notes are financial instruments issued by insurance entities that are includable in surplus for statutory accounting purposes as prescribed or permitted by state laws and regulations.\"><span>surplus notes</span></a>. </span></span></div></div>","snippet":"The guidance in this Subtopic does not apply to investors in surplus 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