{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/845/10/#15-scope-and-scope-exceptions","source":"FASB Accounting Standards Codification, Basic View","usage":"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.","topic":"845","topic_title":"Nonmonetary Transactions","subtopic":"845-10","subtopic_title":"Overall","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":"845-10-15-1","para":"15-1","html":"
The General Subsection of the Scope Section of the Overall Subtopic establishes the pervasive scope for the Nonmonetary Transactions Topic, with specific exceptions noted in the other Subsections of this Section.
","snippet":"The General Subsection of the Scope Section of the Overall Subtopic establishes the pervasive scope for the Nonmonetary Transactions Topic, with specific exceptions noted in the other Subsections of this Section.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e7777d5356018cfd4cb3614d2a195c62e2f40b9ad39bc0b17c8da9e91d2341e0","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b74e7cdb020890989939a3b851afe2152b2a4283afb370e10bdbeda500506268","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"845-10-15-2","para":"15-2","html":"
The guidance in the Nonmonetary Transactions Topic applies to all entities.
","snippet":"The guidance in the Nonmonetary Transactions Topic applies to all entities.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:06bb9466bc11da4fb93b13897a111a6886b9ea66ae6297a64a0ffe7ae715f138","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e49444676a151bdb1eca74e74e1ac9a5aef9a52211bb31870b0955dd74b2c55","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"845-10-15-3","para":"15-3","html":"
The guidance in the Nonmonetary Transactions Topic applies to all types of nonmonetary transactions including:
  1. a
    Nonmonetary exchanges involving boot. Some exchanges of nonmonetary assets involve a small monetary consideration, referred to as boot, even though the exchange is essentially nonmonetary.(See the Exchanges Involving Monetary Consideration Subsection of Section 845-10-15 for situations outside the scope of this Subtopic.)
","snippet":"The guidance in the Nonmonetary Transactions Topic applies to all types of nonmonetary transactions including:\n(a) Nonmonetary exchanges involving boot. Some exchanges of nonmonetary assets involve a small monetary consi…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d12223ae9558b54f98a194a66f00395f46203ceb1331dae56bb3b451250da24c","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"citation":"845-10-15-4","para":"15-4","html":"
The guidance in the Nonmonetary Transactions Topic does not apply to the following transactions:
  1. a
    A business combination accounted for by an entity according to the provisions of Topic 805or a combination accounted for by a not-for-profit entity according to the provisions of Subtopic 958-805
  2. b
    A transfer of nonmonetary assets solely between entities or persons under common control, such as between a parent and its subsidiaries or between two subsidiaries of the same parent, or between a joint venture or a corporate joint ventureand its owners(see Subtopic 805-60 for accounting for transfers of nonmonetary assets upon formation of a joint venture)
  3. c
    Acquisition of goods or services or consideration payable to customers involving issuance of the capital stock of an entity under Subtopic 718-10
  4. d
    Stock issued or received in stock dividends and stock splits that are accounted for in accordance with Subtopic 505-20
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2017-05.
  6. f
    A pooling of assets in a joint undertaking intended to find, develop, or produce oil or gas from a particular property or group of properties, as described in paragraph 932-360-40-7
  7. g
    The exchange of a part of an operating interest owned for a part of an operating interest owned by another party that is subject to paragraph 932-360-55-6
  8. h
    The transfer of a financial asset within the scope of Section 860-10-15
  9. i
    Involuntary conversions specified in paragraph 610-30-15-2
  10. j
    The transfer of goods or services in a contract with a customer within the scope of Topic 606 on revenue from contracts with customers in exchange for noncash consideration (see paragraphs
    606-10-32-21 through 32-24
    )
  11. k
    The transfer of a nonfinancial asset within the scope of Subtopic 610-20 in exchange for noncash consideration (see paragraphs
    610-20-32-2 through 32-3
    , which require measurement consistent with paragraphs
    606-10-32-21 through 32-24
    ).
Transition date:(P) December 16, 2028; (N) December 16, 2029Transition guidance:
832-10-65-2The guidance in the Nonmonetary Transactions Topic does not apply to the following transactions:
  1. a
    A business combination accounted for by an entity according to the provisions of Topic 805or a combination accounted for by a not-for-profit entity according to the provisions of Subtopic 958-805
  2. b
    A transfer of nonmonetary assets solely between entities or persons under common control, such as between a parent and its subsidiaries or between two subsidiaries of the same parent, or between a joint venture or a corporate joint ventureand its owners(see Subtopic 805-60 for accounting for transfers of nonmonetary assets upon formation of a joint venture)
  3. c
    Acquisition of goods or services or consideration payable to customers involving issuance of the capital stock of an entity under Subtopic 718-10
  4. d
    Stock issued or received in stock dividends and stock splits that are accounted for in accordance with Subtopic 505-20
  5. e
  6. f
    A pooling of assets in a joint undertaking intended to find, develop, or produce oil or gas from a particular property or group of properties, as described in paragraph 932-360-40-7
  7. g
    The exchange of a part of an operating interest owned for a part of an operating interest owned by another party that is subject to paragraph 932-360-55-6
  8. h
    The transfer of a financial asset within the scope of Section 860-10-15
  9. i
    Involuntary conversions specified in paragraph 610-30-15-2
  10. j
    The transfer of goods or services in a contract with a customer within the scope of Topic 606 on revenue from contracts with customers in exchange for noncash consideration (see paragraphs
    606-10-32-21 through 32-24
    )
  11. k
    The transfer of a nonfinancial asset within the scope of Subtopic 610-20 in exchange for noncash consideration (see paragraphs
    610-20-32-2 through 32-3
    , which require measurement consistent with paragraphs
    606-10-32-21 through 32-24
    )
  12. l
    A government grant within the scope of Topic 832.
","snippet":"The guidance in the Nonmonetary Transactions Topic does not apply to the following transactions:\n(a) A business combination accounted for by an entity according to the provisions of Topic 805or a combination accounted fo…","pending":true,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:75f57a4bfc9efb2c3f2d397d05f132706d138d1d44fca635d6a69690696971df","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8f362dd17f7e09f9b9864b60351016d86f8f8cb6bac5ef28ce0c749f1a1c93b0","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"block":"Purchases and Sales of Inventory with the Same Counterparty","heading":"Overall Guidance","paragraphs":[{"citation":"845-10-15-5","para":"15-5","html":"
The Purchases and Sales of Inventory with the Same Counterparty Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 845-10-15-1, with specific transaction exceptions noted below.
","snippet":"The Purchases and Sales of Inventory with the Same Counterparty Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 845-10-15-1, with specific tran…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a1a309144a6c3d6a5f312cf41f6f303efabe9db5135e8802d2e6c8e2955e307f","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebe1ed58a6272ff294e9b059977ed6d6bdd918ca7273941bbaec37a9394d8b3c","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"block":"Purchases and Sales of Inventory with the Same Counterparty","heading":"Transactions","paragraphs":[{"citation":"845-10-15-6","para":"15-6","html":"
The guidance in the Purchases and Sales of Inventory with the Same Counterparty Subsections applies to all inventory purchase and sales arrangements, including the following transactions:
  1. a
    Two or more inventory purchase and sales transactions with the same counterparty that are entered into in contemplation of one another and are combined
  2. b
    Situations in which one inventory transaction is legally contingent upon the performance of another inventory transaction with the same counterparty. In these situations the two transactions are deemed to have been entered into in contemplation of one another and would be considered a single exchange transaction subject to the scope of the Purchases and Sales of Inventory with the Same Counterparty Subsections.
","snippet":"The guidance in the Purchases and Sales of Inventory with the Same Counterparty Subsections applies to all inventory purchase and sales arrangements, including the following transactions:\n(a) Two or more inventory purcha…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:14838dd31a04fdbcd95f026ce2c3fe28f1a3cd8e2840ee6c6aa44e4f4733b03c","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"citation":"845-10-15-7","para":"15-7","html":"
The issuance of invoices and the exchange of offsetting cash payments is not a factor in determining whether two or more inventory purchase and sales transactions with the same counterparty shall be considered as a single exchange transaction subject to the scope of the Purchases and Sales of Inventory with the Same Counterparty Subsections.
","snippet":"The issuance of invoices and the exchange of offsetting cash payments is not a factor in determining whether two or more inventory purchase and sales transactions with the same counterparty shall be considered as a singl…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4d329c83f47950ecc4fc0c504e10746a872188e06ef5bcdb64e3cc57507f36f9","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"citation":"845-10-15-8","para":"15-8","html":"
The guidance in the Purchases and Sales of Inventory with the Same Counterparty Subsections does not apply to inventory purchases and sales arrangements that are accounted for as derivatives in accordance with Topic 815 on derivatives and hedging.
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
","snippet":"The guidance in the Purchases and Sales of Inventory with the Same Counterparty Subsections does not apply to inventory purchases and sales arrangements that are accounted for as derivatives in accordance with Topic 815 …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b022cbe9ac900ef5aec067a68a87963fd3b89586b554630bc46bf7ee389f0fb3","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"citation":"845-10-15-9","para":"15-9","html":"
The Purchases and Sales of Inventory with the Same Counterparty Subsections do not address whether transactions that are reported at fair value qualify for revenue recognition. See the Exchanges Involving Monetary Consideration Subsection of Section 845-10-15 for guidance regarding the extent of boot (that is, net cash exchanged) that shall be considered when determining whether the inventory purchase and sales transactions are monetary or nonmonetary in nature.
","snippet":"The Purchases and Sales of Inventory with the Same Counterparty Subsections do not address whether transactions that are reported at fair value qualify for revenue recognition. See the Exchanges Involving Monetary Consid…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49950a5675b7ed40d37fe1ce2e5fadf12cd2d2f59efa5f06723038cf8efef44c","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:394f24dc99cf29a5fe581b910d5cdd7326619f0f8d9b08fe8d63ea07e68ab46a","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"block":"Barter Transactions","heading":"Overall Guidance","paragraphs":[{"citation":"845-10-15-10","para":"15-10","html":"
The Barter Transactions Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 845-10-15-1, with specific transaction qualifications noted below.
","snippet":"The Barter Transactions Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 845-10-15-1, with specific transaction qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e3de0d1de944ef4f31d893918cb069dec79dc5bd71eb664642a40afb4bbc953e","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c338e09e7f6cf9131882290fe49249dde83a630a344c83a2da50e1f3abf9c604","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"block":"Barter Transactions","heading":"Transactions","paragraphs":[{"citation":"845-10-15-11","para":"15-11","html":"
The guidance in the Barter Transactions Subsections applies to the following transactions:
  1. a
    Transactions in which nonmonetary assets are exchanged for barter credits.
","snippet":"The guidance in the Barter Transactions Subsections applies to the following transactions:\n(a) Transactions in which nonmonetary assets are exchanged for barter credits.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b07d90d06865df15debe9ea4dd5e6ca0086df9a085db3e6d203045dfd59090ff","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c2dfa0183e7a0dcb83476ccc5e30f86a65dddd1c235e7b73f8c18947daf84069","downloaded_from":"2026-09-10T01:59:26.087Z","last_downloaded_at":"2026-09-10T01:59:26.087Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482795","source_sha256":"28fbf234a1dddb19f646f738058fbb36751d9d4d8045f781c4f39d4cedb8a5f8"}},{"block":"Exchanges Involving Monetary Consideration","heading":"Overall Guidance","paragraphs":[{"citation":"845-10-15-12","para":"15-12","html":"
The Exchanges Involving Monetary Consideration Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see paragraph 845-10-15-1, and addresses what level of monetary consideration in a nonmonetary exchange causes the transaction to be considered monetary in its entirety and, therefore, outside the scope of the Exchanges Involving Monetary Consideration Subsections and this Topic.
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The guidance in the Exchanges Involving Monetary Consideration Subsections applies to nonmonetary exchanges involving monetary consideration (boot).
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The guidance in these Subsections does not apply to transfers between a joint venture and its owners.
  1. a
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  2. b
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
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