{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/932/10/#sec-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":"932","topic_title":"Extractive Activities—Oil and Gas","subtopic":"932-10","subtopic_title":"Overall","section":{"number":"S15","label":"SEC 15 Scope and Scope Exceptions","anchor":"sec-15-scope-and-scope-exceptions","is_sec":true,"groups":[{"block":null,"heading":"Entities","paragraphs":[{"citation":"932-10-S15-1","para":"S15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_E6A95425-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/932/10/#932-10-S99-1\" class=\"xref\">932-10-S99-1</a>, Regulation S-X Rule 4-10, for entities included within the scope of this Subtopic, which includes smaller reporting companies. </span></span></div></div>","snippet":"See paragraph 932-10-S99-1, Regulation S-X Rule 4-10, for entities included within the scope of this Subtopic, which includes smaller reporting companies.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c77ed396ceeb430b10623aa29ffcfa3d0f34a6b4c9bee8f561fd97770e91921d","downloaded_from":"2026-09-10T02:12:54.482Z","last_downloaded_at":"2026-09-10T02:12:54.482Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479881","source_sha256":"8675d30d2a0380d10acd7504b374296b3ac110c2f1d292eef89a980138153642"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:17fb4906947842e81cc380ca8ef43deee2dcf90f6ce9656f85ac573214dd311b","downloaded_from":"2026-09-10T02:12:54.482Z","last_downloaded_at":"2026-09-10T02:12:54.482Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479881","source_sha256":"8675d30d2a0380d10acd7504b374296b3ac110c2f1d292eef89a980138153642"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:695bcbe95bf6f87952c52f2d7c4c8e6ed8e49d55a1d041ea5694faf6d43ff34b","downloaded_from":"2026-09-10T02:12:54.482Z","last_downloaded_at":"2026-09-10T02:12:54.482Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479881","source_sha256":"8675d30d2a0380d10acd7504b374296b3ac110c2f1d292eef89a980138153642"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:695bcbe95bf6f87952c52f2d7c4c8e6ed8e49d55a1d041ea5694faf6d43ff34b","downloaded_from":"2026-09-10T02:12:54.482Z","last_downloaded_at":"2026-09-10T02:12:54.482Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479881","source_sha256":"8675d30d2a0380d10acd7504b374296b3ac110c2f1d292eef89a980138153642"}}