{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/10/#sec-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":"710","topic_title":"Compensation—General","subtopic":"710-10","subtopic_title":"Overall","section":{"number":"S15","label":"SEC 15 Scope and Scope Exceptions","anchor":"sec-15-scope-and-scope-exceptions","is_sec":true,"groups":[{"block":null,"heading":"Lump-Sum Payment Under Union Contracts","paragraphs":[{"citation":"710-10-S15-1","para":"S15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_B9A1136A-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/710/10/#710-10-S99-1\" class=\"xref\">710-10-S99-1</a>, SEC Observer Comment: Lump-Sum Payments Under Union Contracts, for SEC Staff views on the scope to which paragraph <a href=\"/asc/710/10/#710-10-25-13\" class=\"xref\">710-10-25-13</a> applies.</span></span></div></div>","snippet":"See paragraph 710-10-S99-1, SEC Observer Comment: Lump-Sum Payments Under Union Contracts, for SEC Staff views on the scope to which paragraph 710-10-25-13 applies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:69a252775b9d85dbf47bd9112732106f836029936a13b75604db293c753fe6a5","downloaded_from":"2026-09-10T00:57:48.191Z","last_downloaded_at":"2026-09-10T00:57:48.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479879","source_sha256":"c1fa026044cc220a6a5e5ccfb917390d29ad8816a09e5768d6fba3c44fc300f9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b0c1055b0837ff0e58df5f41495c2f6572167524ec3f4c18226e7b0d5ad05a8e","downloaded_from":"2026-09-10T00:57:48.191Z","last_downloaded_at":"2026-09-10T00:57:48.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479879","source_sha256":"c1fa026044cc220a6a5e5ccfb917390d29ad8816a09e5768d6fba3c44fc300f9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7db71b90d2200ebbd949f73a63327f1ca6796b91c95904cd81552c7b1e9541db","downloaded_from":"2026-09-10T00:57:48.191Z","last_downloaded_at":"2026-09-10T00:57:48.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479879","source_sha256":"c1fa026044cc220a6a5e5ccfb917390d29ad8816a09e5768d6fba3c44fc300f9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7db71b90d2200ebbd949f73a63327f1ca6796b91c95904cd81552c7b1e9541db","downloaded_from":"2026-09-10T00:57:48.191Z","last_downloaded_at":"2026-09-10T00:57:48.191Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479879","source_sha256":"c1fa026044cc220a6a5e5ccfb917390d29ad8816a09e5768d6fba3c44fc300f9"}}