{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/946/#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":"810-946","subtopic_title":"Financial Services—Investment Companies","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":"810-946-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_157590BD-6E94-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-7188B6E0-4BD3-475F-800F-A33B2CD5F134.ditamap\" class=\"ditamap\">946-10-15</a>.</span></span></div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 946-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b3d954b8ed08bec7bf315cadd1a114c8da2787ac8c024b35e083c900fdaecac","downloaded_from":"2026-09-10T01:32:13.047Z","last_downloaded_at":"2026-09-10T01:32:13.047Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478455","source_sha256":"8f408ce01d71589d725c6833c1b49614b09215af6bba79534c4ed7493f9c645b"}},{"citation":"810-946-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2013-08/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2013-08</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2013-08.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0a82a69a0e0c4f0e7f83d2c2ec7b1088db1a9988efdcefe663a1297a0fb22cac","downloaded_from":"2026-09-10T01:32:13.047Z","last_downloaded_at":"2026-09-10T01:32:13.047Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478455","source_sha256":"8f408ce01d71589d725c6833c1b49614b09215af6bba79534c4ed7493f9c645b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62d2249987352a5696dd280b75446d100c57e9a131f3c20d4ec5afb914e1360b","downloaded_from":"2026-09-10T01:32:13.047Z","last_downloaded_at":"2026-09-10T01:32:13.047Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478455","source_sha256":"8f408ce01d71589d725c6833c1b49614b09215af6bba79534c4ed7493f9c645b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c17ca11ea3aacbb41f467634ca30a69a085806bf73334803cff4ff7fbdc8876d","downloaded_from":"2026-09-10T01:32:13.047Z","last_downloaded_at":"2026-09-10T01:32:13.047Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478455","source_sha256":"8f408ce01d71589d725c6833c1b49614b09215af6bba79534c4ed7493f9c645b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c17ca11ea3aacbb41f467634ca30a69a085806bf73334803cff4ff7fbdc8876d","downloaded_from":"2026-09-10T01:32:13.047Z","last_downloaded_at":"2026-09-10T01:32:13.047Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478455","source_sha256":"8f408ce01d71589d725c6833c1b49614b09215af6bba79534c4ed7493f9c645b"}}