# ASC 940-10-15: Financial Services—Brokers and Dealers — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/940/10/#15-scope-and-scope-exceptions)

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## ASC 940-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/940/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [940-10-15-1](https://asc.understandingaccounting.org/asc/940/10/#940-10-15-1)

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The Subtopics within the Financial Services—Brokers and Dealers Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Subtopics. Entities within the scope of this Topic shall also comply with the applicable guidance not included in this Topic.

#### Entities

##### [940-10-15-2](https://asc.understandingaccounting.org/asc/940/10/#940-10-15-2)

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The Financial Services—Brokers and Dealers Topic provides guidance for all entities that are brokers and dealers in securities (broker-dealers).