{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/930/#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":"810","topic_title":"Consolidation","subtopic":"810-930","subtopic_title":"Extractive Activities—Mining","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":"810-930-15-1","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-AA35A5E6-ECC5-4A09-8F20-1F9F669B38B9.ditamap\" class=\"ditamap\">930-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 930-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:237d50fddd791a4afabaabd7de25a54dd7d95043e76640342156d6a67358a1aa","downloaded_from":"2026-09-10T01:31:00.184Z","last_downloaded_at":"2026-09-10T01:31:00.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478774","source_sha256":"b0b5e250c46eba521dba2fe25d31dc0eeb7e42743ca0cb0942f44d3199840d29"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7695f4b19b2ac75b85ac6554376ead6db6f02a7baad23f6b82b7497019b3366a","downloaded_from":"2026-09-10T01:31:00.184Z","last_downloaded_at":"2026-09-10T01:31:00.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478774","source_sha256":"b0b5e250c46eba521dba2fe25d31dc0eeb7e42743ca0cb0942f44d3199840d29"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37f1acc2f7de1bb017d7b99bf979324bf80df5c8a25d975e4d69f718b9657fe3","downloaded_from":"2026-09-10T01:31:00.184Z","last_downloaded_at":"2026-09-10T01:31:00.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478774","source_sha256":"b0b5e250c46eba521dba2fe25d31dc0eeb7e42743ca0cb0942f44d3199840d29"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:37f1acc2f7de1bb017d7b99bf979324bf80df5c8a25d975e4d69f718b9657fe3","downloaded_from":"2026-09-10T01:31:00.184Z","last_downloaded_at":"2026-09-10T01:31:00.184Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478774","source_sha256":"b0b5e250c46eba521dba2fe25d31dc0eeb7e42743ca0cb0942f44d3199840d29"}}