# ASC 932-10-S15: Extractive Activities—Oil and Gas — Overall — SEC 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/932/10/#sec-15-scope-and-scope-exceptions)

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## ASC 932-10-S15: SEC 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/932/10/#sec-15-scope-and-scope-exceptions)

SEC content: yes

#### Entities

##### [932-10-S15-1](https://asc.understandingaccounting.org/asc/932/10/#932-10-S15-1)

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See paragraph [932-10-S99-1](https://asc.understandingaccounting.org/asc/932/10/#932-10-S99-1), Regulation S-X Rule 4-10, for entities included within the scope of this Subtopic, which includes smaller reporting companies.