{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/905/#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":"605-905","subtopic_title":"Agriculture","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"605-905-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the <a href=\"/asc/905/10/#15-scope-and-scope-exceptions\" class=\"xref\">General Subsection</a> of Section 905-10-15.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the General Subsection of Section 905-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd5949d26d45e2498f76bbe0b85a84302e89411a9768135344a16fa41d6f3f3f","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:07a67ba5f8c8ce703d9c25865f42c4ec2208bd81a445b88043b831a3bb03376b","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}},{"block":"Cooperatives","heading":"Overall Guidance","paragraphs":[{"citation":"605-905-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the <a href=\"/asc/905/10/#15-scope-and-scope-exceptions\" class=\"xref\">Cooperatives Subsection</a> of Section 905-10-15.</div></div>","snippet":"The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see the Cooperatives Subsection of Section 905-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:281b516828c2d0b2911ab68208dc0c0b3f5cd1e85dcba4c52c69f7bb88cfffdb","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d14774b859c02835cd89e91638ea30f3fd428322ae687580fd08196d5ec1228d","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}},{"block":"Cooperatives—Patrons","heading":null,"paragraphs":[{"citation":"605-905-15-3","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":"sha256:85022ebcbfd32c38b0d2ee1be9a757938510272139959444477657a819011b9b","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2fe469ce921d258fc3b0739878cec5e5ac2a8ab897a894c27dab2e00cbae3778","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54af275c9db22ff24d097d8db321ba9eb4eced4fa511032a7143e027abf5184b","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:54af275c9db22ff24d097d8db321ba9eb4eced4fa511032a7143e027abf5184b","downloaded_from":"2026-09-10T00:45:45.881Z","last_downloaded_at":"2026-09-10T00:45:45.881Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478783","source_sha256":"e4349340b754e44c6656aef1a1631d3581cb94f5ac86ef852727e126054b8526"}}