# ASC 605-10-15: Revenue Recognition — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/10/#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): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z

Record version: sha256:2dcd213f673ee61195356fe858850f4839ca569aa94b82a76a0a5e06b3fe169e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Entities

##### [605-10-15-1](https://asc.understandingaccounting.org/asc/605/10/#605-10-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z

Record version: sha256:e700583fc88076d1ecdc3deb40b24ea09ee1ee16072f70a7cf1ee26808934034

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The guidance in this Subtopic applies to all entities.

##### [605-10-15-2](https://asc.understandingaccounting.org/asc/605/10/#605-10-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z

Record version: sha256:19cac8ca841f20cc3dda254102f6a61df412c8afce2ccf3c7cbc35e35517d10d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-10-15-3](https://asc.understandingaccounting.org/asc/605/10/#605-10-15-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:41:10.069Z to 2026-09-10T00:41:10.069Z

Record version: sha256:55ddb24d4bf76c780a0875e84dbde6f801f0f838673dee35d01d58420d19f740

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).