# ASC 930-10-15: Extractive Activities—Mining — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/930/10/#15-scope-and-scope-exceptions)

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## ASC 930-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/930/10/#15-scope-and-scope-exceptions)

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#### Overall Guidance

##### [930-10-15-1](https://asc.understandingaccounting.org/asc/930/10/#930-10-15-1)

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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.

#### Entities

##### [930-10-15-2](https://asc.understandingaccounting.org/asc/930/10/#930-10-15-2)

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The Extractive Activities—Mining Topic provides guidance for all [mining entities](https://asc.understandingaccounting.org/glossary/m/#mining-entities "Mining entities include entities involved in finding and removing wasting natural resources (other than oil- and gas-producing entities that are within the scope of Topic 932)."), with specific entity exceptions noted below.

##### [930-10-15-3](https://asc.understandingaccounting.org/asc/930/10/#930-10-15-3)

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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.