{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/818/30/#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":"818-30","subtopic_title":"Environmental Credit Obligations","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":"818-30-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"div pending-text\" id=\"pgroup_qm5_jmf_y3c__GUID-84B75A49-D02B-4405-90B6-2A7BE3917E35\"><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-62858C0C-DEAD-49D5-BA2A-F75034EF389C\"><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":"sha256:6437ff740c4a3eb1d4b0418dcf6f062f8a84f100ee17b9d71bc0380fc0ae19c7","downloaded_from":"2026-09-10T01:42:42.261Z","last_downloaded_at":"2026-09-10T01:42:42.261Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476109","source_sha256":"75454a016e8b57cf846b5961a240192da53be435eed9140032bd4643901f5bb2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbadc79fb3f26ddf463fa3bddd04c980f6fad4b1d5dd5580180200b8311c2b57","downloaded_from":"2026-09-10T01:42:42.261Z","last_downloaded_at":"2026-09-10T01:42:42.261Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476109","source_sha256":"75454a016e8b57cf846b5961a240192da53be435eed9140032bd4643901f5bb2"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b29cb19da4eca922565e4d613b4c2a29f09c1a55b6950c1fa35f69aff5e40b1","downloaded_from":"2026-09-10T01:42:42.261Z","last_downloaded_at":"2026-09-10T01:42:42.261Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476109","source_sha256":"75454a016e8b57cf846b5961a240192da53be435eed9140032bd4643901f5bb2"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2b29cb19da4eca922565e4d613b4c2a29f09c1a55b6950c1fa35f69aff5e40b1","downloaded_from":"2026-09-10T01:42:42.261Z","last_downloaded_at":"2026-09-10T01:42:42.261Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147476109","source_sha256":"75454a016e8b57cf846b5961a240192da53be435eed9140032bd4643901f5bb2"}}