# ASC 820-940-15: Fair Value Measurement — Financial Services—Brokers and Dealers — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/820/940/#15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T01:43:56.463Z to 2026-09-10T01:43:56.463Z

Record version: sha256:8f201b2f650cb81508ea1385fb34a90cfe112c0ae5ab1ebcc0cc6fd4184f40a6

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 820-940-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/820/940/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [820-940-15-1](https://asc.understandingaccounting.org/asc/820/940/#820-940-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:43:56.463Z to 2026-09-10T01:43:56.463Z

Record version: sha256:8f99f86f081deae90bbfddb0ba86b76b258b1c79a07c871d49f4d8203208dd77

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 940-10-15.