# ASC 825-942-15: Financial Instruments — Financial Services—Depository and Lending — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/825/942/#15-scope-and-scope-exceptions)

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## ASC 825-942-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/825/942/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [825-942-15-1](https://asc.understandingaccounting.org/asc/825/942/#825-942-15-1)

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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.

#### Instruments

##### [825-942-15-2](https://asc.understandingaccounting.org/asc/825/942/#825-942-15-2)

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The guidance in this Subtopic does not apply to the following instruments:

1.  a
    
    Financial instruments within the scope of Topic 815.