# ASC 908-10-15: Airlines — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/908/10/#15-scope-and-scope-exceptions)

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## ASC 908-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/908/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [908-10-15-1](https://asc.understandingaccounting.org/asc/908/10/#908-10-15-1)

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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.

#### Entities

##### [908-10-15-2](https://asc.understandingaccounting.org/asc/908/10/#908-10-15-2)

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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.