# ASC 710-980-15: Compensation—General — Regulated Operations — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/710/980/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T00:58:11.360Z to 2026-09-10T00:58:11.360Z

Record version: sha256:33a464c86793ea512add63e2e6aad54ca52023389a5dfbe2e6165ebbb80dc90b

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 710-980-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/710/980/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [710-980-15-1](https://asc.understandingaccounting.org/asc/710/980/#710-980-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:58:11.360Z to 2026-09-10T00:58:11.360Z

Record version: sha256:81b72eb12d4a8aa6a61f8e414bf26987237e24055dcc6ec0a2017e0f4692c6f6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 980-10-15.