{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/818/20/#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":"818","topic_title":"Environmental Credits and Environmental Credit Obligations","subtopic":"818-20","subtopic_title":"Environmental Credits","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"818-20-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_wzt_3gd_y3c__GUID-7177FB28-EC45-4C7A-927C-9D1C74F790C0\"><div class=\"div date-effective\"><span class=\"transition-header\">Transition date:</span><span class=\"p-alphabet\">(P) December 16, 2027; (N) December 16, 2028</span><span class=\"transition-header pipe-separator\">Transition guidance:</span></div><a href=\"/asc/818/10/#818-10-65-1\" class=\"xref\">818-10-65-1</a><span class=\"sfragment\" id=\"GUID-02005101-9840-4B7D-807A-FBDB98D8B284\"><span class=\"sfragment-source\">This Subtopic follows the same Scope and Scope Exceptions as the Overall Subtopic. </span></span></div></div>","snippet":"Transition date:(P) December 16, 2027; (N) December 16, 2028Transition guidance:818-10-65-1This Subtopic follows the same Scope and Scope Exceptions as the Overall Subtopic.","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1cd931bb5ba5929a8ca8a68380809fba520ce07f66acc9375b0bee076804814b","downloaded_from":"2026-09-10T01:42:07.777Z","last_downloaded_at":"2026-09-10T01:42:07.777Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476120","source_sha256":"e04bba555c87952da1d3580bc71da03f88fa294a359e32a481eaafd9d86b9891"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4ec5f8112183bcfb9d311ce89f8202bc7e239590ef3e21eadbaca53e74492bcc","downloaded_from":"2026-09-10T01:42:07.777Z","last_downloaded_at":"2026-09-10T01:42:07.777Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476120","source_sha256":"e04bba555c87952da1d3580bc71da03f88fa294a359e32a481eaafd9d86b9891"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:856a6202d478b7dd0025f806a439f0466a2ffd7a6581a3aa4eed0cb23478bf23","downloaded_from":"2026-09-10T01:42:07.777Z","last_downloaded_at":"2026-09-10T01:42:07.777Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476120","source_sha256":"e04bba555c87952da1d3580bc71da03f88fa294a359e32a481eaafd9d86b9891"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:856a6202d478b7dd0025f806a439f0466a2ffd7a6581a3aa4eed0cb23478bf23","downloaded_from":"2026-09-10T01:42:07.777Z","last_downloaded_at":"2026-09-10T01:42:07.777Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476120","source_sha256":"e04bba555c87952da1d3580bc71da03f88fa294a359e32a481eaafd9d86b9891"}}