{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/908/10/#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":"908","topic_title":"Airlines","subtopic":"908-10","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":"908-10-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Subtopics within the Airlines Topic only provide incremental industry-specific guidance for the entities defined in the Scope Sections of the individual Subtopics. Entities within the scope of this Topic shall also comply with the applicable standards not included in this Topic.</div></div>","snippet":"The Subtopics within the Airlines Topic only provide incremental industry-specific guidance for the entities defined in the Scope Sections of the individual Subtopics. Entities within the scope of this Topic shall also c…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3546447035578546f994bf82a64b9288860b6c273382a1a986bafcd718cfdc37","downloaded_from":"2026-09-10T02:08:54.330Z","last_downloaded_at":"2026-09-10T02:08:54.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483321","source_sha256":"12d393ceb1bba09305ef99f0a36ca55114e81babd4b002ca278fd28df2221767"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d53752ce937b8d1fc4b44907dff03ec53342a761c65b8f28f0305a9fcd0c1d3b","downloaded_from":"2026-09-10T02:08:54.330Z","last_downloaded_at":"2026-09-10T02:08:54.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483321","source_sha256":"12d393ceb1bba09305ef99f0a36ca55114e81babd4b002ca278fd28df2221767"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"908-10-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Topic provides guidance for all entities in the airline industry. See Section <a altsource=\"GUID-782EABE2-C8E6-48F8-82C8-5BA79FCAFC79.ditamap\" class=\"ditamap\">908-10-05</a> for a description of such entities and their operations.</div></div>","snippet":"This Topic provides guidance for all entities in the airline industry. See Section 908-10-05 for a description of such entities and their operations.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:79c932c76b24a94f300a040f26e98dff78f4abba9139022aab5bca5f2fc500c7","downloaded_from":"2026-09-10T02:08:54.330Z","last_downloaded_at":"2026-09-10T02:08:54.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483321","source_sha256":"12d393ceb1bba09305ef99f0a36ca55114e81babd4b002ca278fd28df2221767"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:489baa033145f39771cd9085db0806a103d0de5d89771a84afaaac9bc726922d","downloaded_from":"2026-09-10T02:08:54.330Z","last_downloaded_at":"2026-09-10T02:08:54.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483321","source_sha256":"12d393ceb1bba09305ef99f0a36ca55114e81babd4b002ca278fd28df2221767"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10e809193117e953ad79ec66e23423f60ce306fc6e908cec2e34fd1a9c92ec25","downloaded_from":"2026-09-10T02:08:54.330Z","last_downloaded_at":"2026-09-10T02:08:54.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483321","source_sha256":"12d393ceb1bba09305ef99f0a36ca55114e81babd4b002ca278fd28df2221767"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:10e809193117e953ad79ec66e23423f60ce306fc6e908cec2e34fd1a9c92ec25","downloaded_from":"2026-09-10T02:08:54.330Z","last_downloaded_at":"2026-09-10T02:08:54.330Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483321","source_sha256":"12d393ceb1bba09305ef99f0a36ca55114e81babd4b002ca278fd28df2221767"}}