{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/930/10/#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":"930","topic_title":"Extractive Activities—Mining","subtopic":"930-10","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":"930-10-15-1","para":"15-1","html":"
The Subtopics within the Extractive Activities—Mining Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Section of the individual Subtopics. Entities within the scope of this Topic shall also comply with the applicable guidance not included in this Topic.
","snippet":"The Subtopics within the Extractive Activities—Mining Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Section of the individual…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f3d95f66b0d343ed0bd67cf256aa5b2c4afe235a635cba65070951bcd51c36eb","downloaded_from":"2026-09-10T02:12:24.834Z","last_downloaded_at":"2026-09-10T02:12:24.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482468","source_sha256":"40ba5e44f641ace9ecaa6eab1ba91a242b5ad7abdc381b69355630623a0c9e6f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:989fbd54955252b81f0b65e200128da89a7de7cb7545763703bd3d93edc4c83e","downloaded_from":"2026-09-10T02:12:24.834Z","last_downloaded_at":"2026-09-10T02:12:24.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482468","source_sha256":"40ba5e44f641ace9ecaa6eab1ba91a242b5ad7abdc381b69355630623a0c9e6f"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"930-10-15-2","para":"15-2","html":"
The Extractive Activities—Mining Topic provides guidance for all mining entities, with specific entity exceptions noted below.
","snippet":"The Extractive Activities—Mining Topic provides guidance for all mining entities, with specific entity exceptions noted below.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbf2659eb9fe2f8e21c9ef175c7380b904307d99293c0785c17ff5d62859c3c8","downloaded_from":"2026-09-10T02:12:24.834Z","last_downloaded_at":"2026-09-10T02:12:24.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482468","source_sha256":"40ba5e44f641ace9ecaa6eab1ba91a242b5ad7abdc381b69355630623a0c9e6f"}},{"citation":"930-10-15-3","para":"15-3","html":"
The guidance in this Topic does not apply to the following entities:
  1. a
    Oil- and gas-producing entities. For guidance on these entities see Topic 932.
","snippet":"The guidance in this Topic does not apply to the following entities:\n(a) Oil- and gas-producing entities. For guidance on these entities see Topic 932.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:aefb7be1b0328791cb417ccbb62f0a169aba74a18c48d57a963fa73f389ecce7","downloaded_from":"2026-09-10T02:12:24.834Z","last_downloaded_at":"2026-09-10T02:12:24.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482468","source_sha256":"40ba5e44f641ace9ecaa6eab1ba91a242b5ad7abdc381b69355630623a0c9e6f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4c8167d9a874547439fe1b22cacad378e9992aa3271bd0239caf8d6bbb081caa","downloaded_from":"2026-09-10T02:12:24.834Z","last_downloaded_at":"2026-09-10T02:12:24.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482468","source_sha256":"40ba5e44f641ace9ecaa6eab1ba91a242b5ad7abdc381b69355630623a0c9e6f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c84d37f8619a7f258d3d5f549838b27150d2c83896a1ea1a1ef24cf1d115133f","downloaded_from":"2026-09-10T02:12:24.834Z","last_downloaded_at":"2026-09-10T02:12:24.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482468","source_sha256":"40ba5e44f641ace9ecaa6eab1ba91a242b5ad7abdc381b69355630623a0c9e6f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c84d37f8619a7f258d3d5f549838b27150d2c83896a1ea1a1ef24cf1d115133f","downloaded_from":"2026-09-10T02:12:24.834Z","last_downloaded_at":"2026-09-10T02:12:24.834Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147482468","source_sha256":"40ba5e44f641ace9ecaa6eab1ba91a242b5ad7abdc381b69355630623a0c9e6f"}}