{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/710/908/#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":"710-908","subtopic_title":"Airlines","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":"710-908-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/page-1833002/\" class=\"xref\">Section not used</a>.</div></div>","snippet":"Section not used.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aa33697a6b57467584749720ae980d135da38362bf916056a5c2c6a13a4882db","downloaded_from":"2026-09-10T00:57:58.887Z","last_downloaded_at":"2026-09-10T00:57:58.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477018","source_sha256":"dae3fa0c1b56f110dc9cdf646a1037e9c897ac1971adb3396af27ac4981b4e98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d3dd7cc8908217755a9c3349cdd31c14c2974ae40aa309f98bdd4dd51b144936","downloaded_from":"2026-09-10T00:57:58.887Z","last_downloaded_at":"2026-09-10T00:57:58.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477018","source_sha256":"dae3fa0c1b56f110dc9cdf646a1037e9c897ac1971adb3396af27ac4981b4e98"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3118d92f29564b57225f28b3f7ab450f48bf4ab271a67aeacd7f03e3ff5e6f1","downloaded_from":"2026-09-10T00:57:58.887Z","last_downloaded_at":"2026-09-10T00:57:58.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477018","source_sha256":"dae3fa0c1b56f110dc9cdf646a1037e9c897ac1971adb3396af27ac4981b4e98"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b3118d92f29564b57225f28b3f7ab450f48bf4ab271a67aeacd7f03e3ff5e6f1","downloaded_from":"2026-09-10T00:57:58.887Z","last_downloaded_at":"2026-09-10T00:57:58.887Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477018","source_sha256":"dae3fa0c1b56f110dc9cdf646a1037e9c897ac1971adb3396af27ac4981b4e98"}}