{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/10/#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":"605","topic_title":"Revenue Recognition","subtopic":"605-10","subtopic_title":"Overall","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"605-10-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic applies to all entities.</div></div>","snippet":"The guidance in this Subtopic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e700583fc88076d1ecdc3deb40b24ea09ee1ee16072f70a7cf1ee26808934034","downloaded_from":"2026-09-10T00:41:10.069Z","last_downloaded_at":"2026-09-10T00:41:10.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481225","source_sha256":"4435344ea825b53fb67a8033a08ccf4767b69b2c2eff7335537c017001398b5c"}},{"citation":"605-10-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:19cac8ca841f20cc3dda254102f6a61df412c8afce2ccf3c7cbc35e35517d10d","downloaded_from":"2026-09-10T00:41:10.069Z","last_downloaded_at":"2026-09-10T00:41:10.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481225","source_sha256":"4435344ea825b53fb67a8033a08ccf4767b69b2c2eff7335537c017001398b5c"}},{"citation":"605-10-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55ddb24d4bf76c780a0875e84dbde6f801f0f838673dee35d01d58420d19f740","downloaded_from":"2026-09-10T00:41:10.069Z","last_downloaded_at":"2026-09-10T00:41:10.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481225","source_sha256":"4435344ea825b53fb67a8033a08ccf4767b69b2c2eff7335537c017001398b5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:36db2086ce982819b03ea05bcc1f4a1b2e7edcf9b050296fd7de012872eeb8a9","downloaded_from":"2026-09-10T00:41:10.069Z","last_downloaded_at":"2026-09-10T00:41:10.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481225","source_sha256":"4435344ea825b53fb67a8033a08ccf4767b69b2c2eff7335537c017001398b5c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dcd213f673ee61195356fe858850f4839ca569aa94b82a76a0a5e06b3fe169e","downloaded_from":"2026-09-10T00:41:10.069Z","last_downloaded_at":"2026-09-10T00:41:10.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481225","source_sha256":"4435344ea825b53fb67a8033a08ccf4767b69b2c2eff7335537c017001398b5c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dcd213f673ee61195356fe858850f4839ca569aa94b82a76a0a5e06b3fe169e","downloaded_from":"2026-09-10T00:41:10.069Z","last_downloaded_at":"2026-09-10T00:41:10.069Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147481225","source_sha256":"4435344ea825b53fb67a8033a08ccf4767b69b2c2eff7335537c017001398b5c"}}