# ASC 505-944-15: Equity — Financial Services—Insurance — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/944/#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): 2026-09-10T00:40:28.700Z to 2026-09-10T00:40:28.700Z

Record version: sha256:6d88c763bc9bdf2836f96e72c5448af213b7a18642e4ab8a69679df6a40d127f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 505-944-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/505/944/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [505-944-15-1](https://asc.understandingaccounting.org/asc/505/944/#505-944-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:40:28.700Z to 2026-09-10T00:40:28.700Z

Record version: sha256:f15af20f33c5d10d61a2c53676f8c509f4271be717d1d759fb773703216163b7

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 944-10-15.