# ASC 848-20-15: Reference Rate Reform — Contract Modifications — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/848/20/#15-scope-and-scope-exceptions)

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## ASC 848-20-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/848/20/#15-scope-and-scope-exceptions)

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##### [848-20-15-1](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-1)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-2](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-2)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-2A](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-2A)

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[Paragraph superseded by Accounting Standards Update No. 2021-01](https://asc.understandingaccounting.org/updates/asu-2021-01/).

##### [848-20-15-3](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-3)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-4](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-4)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-5](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-5)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-6](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-6)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-7](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-7)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-8](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-8)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-9](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-9)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-10](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-10)

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[Paragraph superseded by Accounting Standards Update No. 2020-04](https://asc.understandingaccounting.org/updates/asu-2020-04/).

##### [848-20-15-11](https://asc.understandingaccounting.org/asc/848/20/#848-20-15-11)

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