{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/815/25/#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":"815","topic_title":"Derivatives and Hedging","subtopic":"815-25","subtopic_title":"Fair Value Hedges","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":"815-25-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in Subtopic <a altsource=\"GUID-833E0BEF-54EA-4A70-A256-093762A05A13.ditamap\" class=\"ditamap\">815-20</a>, see Section <a altsource=\"GUID-DAFD58DC-8196-40D5-9428-63D26B2AC9C3.ditamap\" class=\"ditamap\">815-20-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in Subtopic 815-20, see Section 815-20-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:521c87775ecb39f7462c34a9c3744dc3f6cbab67679de9aa14accecca250134a","downloaded_from":"2026-09-10T01:37:10.942Z","last_downloaded_at":"2026-09-10T01:37:10.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480412","source_sha256":"4fcc364537b3e62fe3b8b53fa5672e731ea306c7201f8394185ba0f601224326"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:967802646ab7b6618fc34435473f21218889cd4dbe14dd4705a00b73ef21b13c","downloaded_from":"2026-09-10T01:37:10.942Z","last_downloaded_at":"2026-09-10T01:37:10.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480412","source_sha256":"4fcc364537b3e62fe3b8b53fa5672e731ea306c7201f8394185ba0f601224326"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c54b75bf748658bace01a8e273ff6f2d99a071216e631651292e334be01fb37","downloaded_from":"2026-09-10T01:37:10.942Z","last_downloaded_at":"2026-09-10T01:37:10.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480412","source_sha256":"4fcc364537b3e62fe3b8b53fa5672e731ea306c7201f8394185ba0f601224326"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3c54b75bf748658bace01a8e273ff6f2d99a071216e631651292e334be01fb37","downloaded_from":"2026-09-10T01:37:10.942Z","last_downloaded_at":"2026-09-10T01:37:10.942Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480412","source_sha256":"4fcc364537b3e62fe3b8b53fa5672e731ea306c7201f8394185ba0f601224326"}}