# ASC 815-25-15: Derivatives and Hedging — Fair Value Hedges — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/25/#15-scope-and-scope-exceptions)

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## ASC 815-25-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/815/25/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [815-25-15-1](https://asc.understandingaccounting.org/asc/815/25/#815-25-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in Subtopic 815-20, see Section 815-20-15.