# ASC 705-976-15: Cost of Sales and Services — Real Estate—Retail Land — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/705/976/#15-scope-and-scope-exceptions)

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## ASC 705-976-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/705/976/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [705-976-15-1](https://asc.understandingaccounting.org/asc/705/976/#705-976-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 976-10-15.