{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/810/978/#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":"810-978","subtopic_title":"Real Estate—Time-Sharing Activities","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":"810-978-15-1","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-F8205DD8-1CB8-4476-8985-071BE1E6F41F.ditamap\" class=\"ditamap\">978-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 978-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:70a4dd49420464acba23810fdccc1a4ff3639153de0579d0ed3403af0fc43cd6","downloaded_from":"2026-09-10T01:34:17.931Z","last_downloaded_at":"2026-09-10T01:34:17.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478016","source_sha256":"01b24e34e77eb05532c7b823d0e04c7097b7cb97eb6f7828e902774531c3aca2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:96d9ccbd6d5f81cc7d9f1db89653b16522ee8470adf60e7cb45bf0f3974122e9","downloaded_from":"2026-09-10T01:34:17.931Z","last_downloaded_at":"2026-09-10T01:34:17.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478016","source_sha256":"01b24e34e77eb05532c7b823d0e04c7097b7cb97eb6f7828e902774531c3aca2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:968eb5ab35dbfac9808ddc4c1bdb54437540090729bf0f88c7bf94b1eecc5359","downloaded_from":"2026-09-10T01:34:17.931Z","last_downloaded_at":"2026-09-10T01:34:17.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478016","source_sha256":"01b24e34e77eb05532c7b823d0e04c7097b7cb97eb6f7828e902774531c3aca2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:968eb5ab35dbfac9808ddc4c1bdb54437540090729bf0f88c7bf94b1eecc5359","downloaded_from":"2026-09-10T01:34:17.931Z","last_downloaded_at":"2026-09-10T01:34:17.931Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478016","source_sha256":"01b24e34e77eb05532c7b823d0e04c7097b7cb97eb6f7828e902774531c3aca2"}}