# ASC 815-35-15: Derivatives and Hedging — Net Investment Hedges — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/35/#15-scope-and-scope-exceptions)

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## ASC 815-35-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/815/35/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [815-35-15-1](https://asc.understandingaccounting.org/asc/815/35/#815-35-15-1)

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