{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/740/944/#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":"740-944","subtopic_title":"Financial Services—Insurance","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":"740-944-15-1","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-6D9C18A3-ADAA-4660-A6E4-06A364A6BB5D.ditamap\" class=\"ditamap\">944-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 944-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:addaa788a7d2b2ce2e95586751e547c985762b29fe50542eae2921c14699e4b7","downloaded_from":"2026-09-10T01:20:41.241Z","last_downloaded_at":"2026-09-10T01:20:41.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478211","source_sha256":"3e99ce0761d898d3ff9da0c923c0b134f1bfa89b1fe43ea613140787aa7f2f7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c034a8cb0c54e97a26fe42f6bd999fc720e548b6af6fd8581008cc056d0c8a34","downloaded_from":"2026-09-10T01:20:41.241Z","last_downloaded_at":"2026-09-10T01:20:41.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478211","source_sha256":"3e99ce0761d898d3ff9da0c923c0b134f1bfa89b1fe43ea613140787aa7f2f7b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b845cb66c506053d9c50df99123bacedf9ceed03572b6b2dc00b62bf4e5c3b7","downloaded_from":"2026-09-10T01:20:41.241Z","last_downloaded_at":"2026-09-10T01:20:41.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478211","source_sha256":"3e99ce0761d898d3ff9da0c923c0b134f1bfa89b1fe43ea613140787aa7f2f7b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b845cb66c506053d9c50df99123bacedf9ceed03572b6b2dc00b62bf4e5c3b7","downloaded_from":"2026-09-10T01:20:41.241Z","last_downloaded_at":"2026-09-10T01:20:41.241Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478211","source_sha256":"3e99ce0761d898d3ff9da0c923c0b134f1bfa89b1fe43ea613140787aa7f2f7b"}}