# ASC 850-10-15: Related Party Disclosures — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/850/10/#15-scope-and-scope-exceptions)

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## ASC 850-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/850/10/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [850-10-15-1](https://asc.understandingaccounting.org/asc/850/10/#850-10-15-1)

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The Scope Section of the Overall Subtopic establishes the pervasive scope for the Related Party Disclosures Topic.

#### Entities

##### [850-10-15-2](https://asc.understandingaccounting.org/asc/850/10/#850-10-15-2)

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The guidance in the Related Party Disclosures Topic applies to all entities.

#### Other Considerations

##### [850-10-15-3](https://asc.understandingaccounting.org/asc/850/10/#850-10-15-3)

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The guidance in the Related Party Disclosures Topic is limited to disclosures. Accounting and reporting issues concerning certain related party transactions and relationships are addressed in other Topics.

##### [850-10-15-4](https://asc.understandingaccounting.org/asc/850/10/#850-10-15-4)

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The requirements of the Related Party Disclosures Topic are applicable to separate financial statements of each or combined groups of each of the following:

1.  a
    
    A parent entity
    
2.  b
    
    A subsidiary
    
3.  c
    
    A corporate joint venture
    
4.  d
    
    A 50-percent-or-less owned investee.