# ASC 740-932-15: Income Taxes — Extractive Activities—Oil and Gas — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/932/#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): 2026-09-10T01:19:56.523Z to 2026-09-10T01:19:56.523Z

Record version: sha256:c04e8495b38185d6277671d12be72c4ee555cc18cf5a0981135961e8cc29ec60

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 740-932-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/740/932/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [740-932-15-1](https://asc.understandingaccounting.org/asc/740/932/#740-932-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:19:56.523Z to 2026-09-10T01:19:56.523Z

Record version: sha256:173e1767b5c0328a9ebbe09e2601bc4e71ef2e1a1e362d8ff6ef5f43086f71ee

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 932-10-15.