# ASC 815-932-15: Derivatives and Hedging — Extractive Activities—Oil and Gas — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/815/932/#15-scope-and-scope-exceptions)

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## ASC 815-932-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/815/932/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [815-932-15-1](https://asc.understandingaccounting.org/asc/815/932/#815-932-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 932-10-15.