# ASC 715-930-15: Compensation—Retirement Benefits — Extractive Activities—Mining — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/715/930/#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): 2026-09-10T01:02:08.906Z to 2026-09-10T01:02:08.906Z

Record version: sha256:3f9950c3d285c74b793cee6cd60310d424c60e916ac5072aca849f9206ba2531

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 715-930-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/715/930/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [715-930-15-1](https://asc.understandingaccounting.org/asc/715/930/#715-930-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:02:08.906Z to 2026-09-10T01:02:08.906Z

Record version: sha256:127d8da9046015528d6f8e717080a6ff8f1cc767cb94820adedb8f31ab861d0e

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 930-10-15, with specific entity qualifications noted below.

#### Entities

##### [715-930-15-2](https://asc.understandingaccounting.org/asc/715/930/#715-930-15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:02:08.906Z to 2026-09-10T01:02:08.906Z

Record version: sha256:65dab3ed233024e63f0ab1266d4e56f718e1157e2d7d731aa5ef6c868f9b230a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic only applies to entities with operations in the coal industry with a multiemployer pension obligation.