# ASC 810-930-15: Consolidation — Extractive Activities—Mining — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/810/930/#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): 2026-09-10T01:31:00.184Z to 2026-09-10T01:31:00.184Z

Record version: sha256:37f1acc2f7de1bb017d7b99bf979324bf80df5c8a25d975e4d69f718b9657fe3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 810-930-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/810/930/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [810-930-15-1](https://asc.understandingaccounting.org/asc/810/930/#810-930-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:31:00.184Z to 2026-09-10T01:31:00.184Z

Record version: sha256:237d50fddd791a4afabaabd7de25a54dd7d95043e76640342156d6a67358a1aa

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 930-10-15.