# ASC 470-944-15: Debt — Financial Services—Insurance — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/470/944/#15-scope-and-scope-exceptions)

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## ASC 470-944-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/470/944/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [470-944-15-1](https://asc.understandingaccounting.org/asc/470/944/#470-944-15-1)

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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.

#### Entities

##### [470-944-15-2](https://asc.understandingaccounting.org/asc/470/944/#470-944-15-2)

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The guidance in this Subtopic does not apply to investors in [surplus notes](https://asc.understandingaccounting.org/glossary/s/#surplus-notes "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.").