{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/905/10/#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":"905","topic_title":"Agriculture","subtopic":"905-10","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":"905-10-15-1","para":"15-1","html":"
The Subtopics within the Agriculture Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Agriculture Subtopics. Entities within the scope of this Topic shall also comply with the applicable standards not included in this Topic.
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The General Subsection of this Section establishes the pervasive scope for this Subtopic, with specific qualifications noted in the other Subsections of this Section.
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The Agriculture Topic provides guidance for all entities in the agricultural industry, including agricultural producers and agricultural cooperatives, with the exceptions noted below.
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The guidance in this Topic does not apply to the following entities:
  1. a
    Growers of timber
  2. b
    Growers of pineapple and sugarcane in tropical regions
  3. c
    Raisers of animals for competitive sports
  4. d
    Merchants or noncooperative processors of agricultural products that purchase commodities from growers, contract harvesters, or others serving agricultural producers.
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The guidance in this Topic applies to the following transactions and activities:
  1. a
    Inventories of agricultural producers
  2. b
    Development costs of land, trees and vines, intermediate-life plants, and animals of agricultural producers.
","snippet":"The guidance in this Topic applies to the following transactions and activities:\n(a) Inventories of agricultural producers\n(b) Development costs of land, trees and vines, intermediate-life plants, and animals of agricult…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9218b873aa4886dc0da00fdf46e1f768c38791e1d3c2df2bd5b15668d3330feb","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e2802a3c080d3969c0cef455769253cd91d195402541fc6e0cdd5f8271987972","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}},{"block":"Cooperatives","heading":"Overall Guidance","paragraphs":[{"citation":"905-10-15-6","para":"15-6","html":"
The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see the General Subsection of Section 905-10-15, with specific qualifications noted below.
","snippet":"The Cooperatives Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see the General Subsection of Section 905-10-15, with specific qualifications noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4e16ec755af2fa9826bd763cad9f920364f5e3c1f250b10104e1ff207d74b71c","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:5711f15a4bab7af3ab3cc0d6d81132bcfdd237dfd725e3ece3608ce5a53c1b2f","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}},{"block":"Cooperatives","heading":"Entities","paragraphs":[{"citation":"905-10-15-7","para":"15-7","html":"
The guidance in the Cooperatives Subsections applies to agricultural cooperatives.
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The guidance in the Cooperatives Subsections applies to the following transactions and activities:
  1. a
    Accounting by agricultural cooperatives for products received from patrons.
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The Cooperatives—Patrons Subsections follow the same Scope and Scope Exceptions as outlined in the General Subsection of this Subtopic, see the General Subsection of Section 905-10-15, with specific qualifications noted below.
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The guidance in the Cooperatives—Patrons Subsections applies to agricultural producers that are patrons of agricultural cooperatives.
","snippet":"The guidance in the Cooperatives—Patrons Subsections applies to agricultural producers that are patrons of agricultural cooperatives.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fea1f4fdba07b2dcbd0a16f3e7f799d48daf03afc58805b851ed21ad4f2bca1f","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:85fbf6675b64b6d12bd57bc42009cb781a75bd03a7b0c9340db0a1f32167cd6f","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}},{"block":"Cooperatives—Patrons","heading":"Transactions","paragraphs":[{"citation":"905-10-15-11","para":"15-11","html":"
The guidance in the Cooperatives—Patrons Subsections applies to the following transactions and activities:
  1. a
    Accounting by patrons for product deliveries to cooperatives
  2. b
    Accounting by patrons for investments in and income from cooperatives.
","snippet":"The guidance in the Cooperatives—Patrons Subsections applies to the following transactions and activities:\n(a) Accounting by patrons for product deliveries to cooperatives\n(b) Accounting by patrons for investments in and…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e500af48c354fade6587b44ce5abfc3f2131eda8501b1e314ebc15b5ce0c7adb","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7387693b0d9de1d7fe15dd6f7a2ce18d56075edccdf1889807c97108b2afe7e4","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:989cff6facea5ce503fc94a09a1fbb2535d8e02aec031869b3d9a07500676097","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:989cff6facea5ce503fc94a09a1fbb2535d8e02aec031869b3d9a07500676097","downloaded_from":"2026-09-10T02:08:44.157Z","last_downloaded_at":"2026-09-10T02:08:44.157Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482446","source_sha256":"1812a3623a432729f1548c56fdce728799826aec99e90f375a6d9aee607c334c"}}