# ASC 840-978-15: Leases — Real Estate—Time-Sharing Activities — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/978/#15-scope-and-scope-exceptions)

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## ASC 840-978-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/840/978/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [840-978-15-1](https://asc.understandingaccounting.org/asc/840/978/#840-978-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)