# ASC 505-30-15: Equity — Treasury Stock — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/30/#15-scope-and-scope-exceptions)

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## ASC 505-30-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/505/30/#15-scope-and-scope-exceptions)

SEC content: no

#### Entities

##### [505-30-15-1](https://asc.understandingaccounting.org/asc/505/30/#505-30-15-1)

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The guidance in this Subtopic applies to all entities, unless more specific guidance is provided in other Topics.

#### Transactions

##### [505-30-15-2](https://asc.understandingaccounting.org/asc/505/30/#505-30-15-2)

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The guidance in this Subtopic applies to all transactions involving the repurchase of an entity's own outstanding common stock as well as the subsequent constructive or actual retirement of those shares, unless more specific guidance for those transactions is provided in other Topics.