# ASC 835-926-15: Interest — Entertainment—Films — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/926/#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): 2026-09-10T01:50:47.974Z to 2026-09-10T01:50:47.974Z

Record version: sha256:2455d8f005e6dde2923d0ba34186f561d3f797536c837eb450578c2a72b5f330

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 835-926-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/835/926/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [835-926-15-1](https://asc.understandingaccounting.org/asc/835/926/#835-926-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T01:50:47.974Z to 2026-09-10T01:50:47.974Z

Record version: sha256:8fe78dac7914cef4689bd1ebb3c415152e3e267b763663ca75e84bb0bdf47ec1

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 926-10-15.