{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/940/#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":"605-940","subtopic_title":"Financial Services—Brokers and Dealers","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-940-15-1","para":"15-1","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Paragraph superseded by Accounting Standards Update No. 2014-09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","snippet":"Paragraph superseded by Accounting Standards Update No.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":"sha256:3534fa7c9ec38e703c145163d3bb055bc14cdcf40160f8427ee6023a3ff908b0","downloaded_from":"2026-09-10T00:48:54.469Z","last_downloaded_at":"2026-09-10T00:48:54.469Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477399","source_sha256":"ad3a8809f579ec7e0e0fd88fca8bdea128738d9ebef19056bd69c121cf69d99e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:66ee85841acb3ab7bfd88f55ccf970df2f9cd181e540b97fce61f20b12b003a2","downloaded_from":"2026-09-10T00:48:54.469Z","last_downloaded_at":"2026-09-10T00:48:54.469Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477399","source_sha256":"ad3a8809f579ec7e0e0fd88fca8bdea128738d9ebef19056bd69c121cf69d99e"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56ce85aeb63e98d6b24b4601b1dcf9e12ad02851fd7dd44aadabb31acecb9601","downloaded_from":"2026-09-10T00:48:54.469Z","last_downloaded_at":"2026-09-10T00:48:54.469Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477399","source_sha256":"ad3a8809f579ec7e0e0fd88fca8bdea128738d9ebef19056bd69c121cf69d99e"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:56ce85aeb63e98d6b24b4601b1dcf9e12ad02851fd7dd44aadabb31acecb9601","downloaded_from":"2026-09-10T00:48:54.469Z","last_downloaded_at":"2026-09-10T00:48:54.469Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477399","source_sha256":"ad3a8809f579ec7e0e0fd88fca8bdea128738d9ebef19056bd69c121cf69d99e"}}