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Pending content is not necessarily effective.","topic":"825","topic_title":"Financial Instruments","subtopic":"825-942","subtopic_title":"Financial Services—Depository and Lending","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"825-942-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-C202318A-E087-4ED8-98D1-3192A96AB45F.ditamap\" class=\"ditamap\">942-10-15</a>, with specific instrument exceptions noted below.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 942-10-15, with specific instrument exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:47844efd079ab1f5be6eb11f3366d9a620f086c597a8707400dd0cf16b363436","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8f650eb3bc1a50e9e4c1d1e2982eb7e56c9ce309a08363c6517a39a4af44255","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}},{"block":null,"heading":"Instruments","paragraphs":[{"citation":"825-942-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in this Subtopic does not apply to the following instruments:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Financial instruments within the scope of Topic <a altsource=\"GUID-128369CC-8E3A-4A7E-8F25-33E42B0761E4.ditamap\" class=\"ditamap\">815</a>.</div></li></ol></div></div>","snippet":"The guidance in this Subtopic does not apply to the following instruments:\n(a) Financial instruments within the scope of Topic 815.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7ee294f307ee8bd5ad8f66dd85f7b5def8fb65f9f2b31121d18d92d959dc986b","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3a2dbd85c9c95885b7d449b0277e55272f71505098ed0b881dad6bc2325b433e","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a71b7343111fb3da2eee2d155f9d432e4888439c70095769ea97dbe24b9117","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c8a71b7343111fb3da2eee2d155f9d432e4888439c70095769ea97dbe24b9117","downloaded_from":"2026-09-10T01:45:17.919Z","last_downloaded_at":"2026-09-10T01:45:17.919Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478926","source_sha256":"0e349f3868ad8b9ac3e84ca317e24c8d6624db9695a21d719e1c51a1c7137793"}}