{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/852/#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":"740-852","subtopic_title":"Reorganizations","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":"740-852-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic on fresh-start reporting in a <a href=\"/glossary/c/#chapter-11\" class=\"term\" title=\"A reorganization action, either voluntarily or involuntarily initiated under the provisions of the Bankruptcy Code, that provides for a reorganization of the debt and equity structure of the business and allows the business to continue operations. A debtor may also file a plan of liquidation under Chapter 11.\"><span>Chapter 11</span></a> reorganization follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-24CE2CBC-A6F5-4673-8A41-3ABF7765450A.ditamap\" class=\"ditamap\">852-10-15</a>, except that an entity must also meet the paragraph <a href=\"/asc/852/10/#852-10-45-19\" class=\"xref\">852-10-45-19</a> requirements for fresh-start reporting.</div></div>","snippet":"The guidance in this Subtopic on fresh-start reporting in a Chapter 11 reorganization follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 852-10-15, except that an entity must als…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:165acdcf95825b94b4810368451303b6d4bd2a40ee7aaa8099e3229cc3cd5d15","downloaded_from":"2026-09-10T01:19:21.134Z","last_downloaded_at":"2026-09-10T01:19:21.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477781","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},{"citation":"740-852-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic on quasi-reorganizations follows the same Scope and Scope Exceptions as outlined in Subtopic <a altsource=\"GUID-270E413C-5468-4ADC-BA55-11434A96FBB2.ditamap\" class=\"ditamap\">852-20</a>, see Section <a altsource=\"GUID-EAEF1683-E51C-4D95-AD65-DF1B5BDA0DB5.ditamap\" class=\"ditamap\">852-20-15</a>.</div></div>","snippet":"The guidance in this Subtopic on quasi-reorganizations follows the same Scope and Scope Exceptions as outlined in Subtopic 852-20, see Section 852-20-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f86c26e8a4ab3861fdc01d21573b28233c5792014c7667b42a328f59c1528431","downloaded_from":"2026-09-10T01:19:21.134Z","last_downloaded_at":"2026-09-10T01:19:21.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477781","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8e1d1983c232a491fdc141385edb288597d674fdceacb01e6fab9d492abd3636","downloaded_from":"2026-09-10T01:19:21.134Z","last_downloaded_at":"2026-09-10T01:19:21.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477781","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78833dd2996ed628b96d2bacc8a3d08001765aef5f219448dd5e17912b474d1b","downloaded_from":"2026-09-10T01:19:21.134Z","last_downloaded_at":"2026-09-10T01:19:21.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477781","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:78833dd2996ed628b96d2bacc8a3d08001765aef5f219448dd5e17912b474d1b","downloaded_from":"2026-09-10T01:19:21.134Z","last_downloaded_at":"2026-09-10T01:19:21.134Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477781","source_sha256":"b7abe7601c5c0050f4a4c9fe985edb4bb2593feefbeb1ac8d1383e0dd4303903"}}