# ASC 605-45-15: Revenue Recognition — Principal Agent Considerations — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/45/#15-scope-and-scope-exceptions)

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## ASC 605-45-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/45/#15-scope-and-scope-exceptions)

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##### [605-45-15-1](https://asc.understandingaccounting.org/asc/605/45/#605-45-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-15-2](https://asc.understandingaccounting.org/asc/605/45/#605-45-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-15-3](https://asc.understandingaccounting.org/asc/605/45/#605-45-15-3)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-15-4](https://asc.understandingaccounting.org/asc/605/45/#605-45-15-4)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-45-15-5](https://asc.understandingaccounting.org/asc/605/45/#605-45-15-5)

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).