# ASC 740-972-15: Income Taxes — Real Estate—Common Interest Realty Associations — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/740/972/#15-scope-and-scope-exceptions)

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## ASC 740-972-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/740/972/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [740-972-15-1](https://asc.understandingaccounting.org/asc/740/972/#740-972-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 972-10-15.