{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/805/#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":"740","topic_title":"Income Taxes","subtopic":"740-805","subtopic_title":"Business Combinations","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"740-805-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-1FCD04C0-5799-452A-875D-AC258E8F2F53.ditamap\" class=\"ditamap\">805-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 805-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:43a547abcad350ac3c01d145b9e065564eb0fc36931d853feb6be89d6999a973","downloaded_from":"2026-09-10T01:18:12.417Z","last_downloaded_at":"2026-09-10T01:18:12.417Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477823","source_sha256":"a9c7d0ab43ee51f1230013a46ceaf8ab88e0fd34cb61634ad778f34252887f14"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c720f28a59114905c4e23b396825e0e00078eee5c4d3b0530c4e5140c08fd649","downloaded_from":"2026-09-10T01:18:12.417Z","last_downloaded_at":"2026-09-10T01:18:12.417Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477823","source_sha256":"a9c7d0ab43ee51f1230013a46ceaf8ab88e0fd34cb61634ad778f34252887f14"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf720521c5a128f33c58d606814278b0274cae062e3dd271cf49cbd8262e3a0","downloaded_from":"2026-09-10T01:18:12.417Z","last_downloaded_at":"2026-09-10T01:18:12.417Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477823","source_sha256":"a9c7d0ab43ee51f1230013a46ceaf8ab88e0fd34cb61634ad778f34252887f14"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6cf720521c5a128f33c58d606814278b0274cae062e3dd271cf49cbd8262e3a0","downloaded_from":"2026-09-10T01:18:12.417Z","last_downloaded_at":"2026-09-10T01:18:12.417Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477823","source_sha256":"a9c7d0ab43ee51f1230013a46ceaf8ab88e0fd34cb61634ad778f34252887f14"}}