# ASC 942-10-S15: Financial Services—Depository and Lending — Overall — SEC 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/942/10/#sec-15-scope-and-scope-exceptions)

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.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-10T02:14:10.455Z to 2026-09-10T02:14:10.455Z

Record version: sha256:8eb4b80e19cc59cf053e8fc61b428bdb26e8b9239f88bff42bee78b86a3111a1

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 942-10-S15: SEC 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/942/10/#sec-15-scope-and-scope-exceptions)

SEC content: yes

#### Application of Regulation S-X Rules 9-01 Through 9-06

##### [942-10-S15-1](https://asc.understandingaccounting.org/asc/942/10/#942-10-S15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:14:10.455Z to 2026-09-10T02:14:10.455Z

Record version: sha256:e9b1ab4d075819e49774bc568c6fa2e9040c3d8bdf5fa9e587a41e927892ad31

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [942-10-S99-1](https://asc.understandingaccounting.org/asc/942/10/#942-10-S99-1), Regulation S-X Rule 9-01, for applicability of Rules 9-01 through 9-06 to bank holding companies.

#### Application of Article 9 of Regulation S-X and Industry Guide 3

##### [942-10-S15-2](https://asc.understandingaccounting.org/asc/942/10/#942-10-S15-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:14:10.455Z to 2026-09-10T02:14:10.455Z

Record version: sha256:aa96a5ac01ebc4a8d97beaa0b9449f3cc263592a781b8a57a0d3b0a2f4111075

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


See paragraph [942-10-S99-4](https://asc.understandingaccounting.org/asc/942/10/#942-10-S99-4), SAB Topic 11.K, for SEC Staff views regarding the applicability of Article 9 and Guide 3 to bank and nonbank holding companies.