{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/944/10/#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":"944","topic_title":"Financial Services—Insurance","subtopic":"944-10","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":"944-10-S15-1","para":"S15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_F8C699C0-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">See paragraph <a href=\"/asc/944/10/#944-10-S99-1\" class=\"xref\">944-10-S99-1</a>, Regulation S-X Rule 7-01, for the entities required to comply with the SEC requirements in this Subtopic. </span></span></div></div>","snippet":"See paragraph 944-10-S99-1, Regulation S-X Rule 7-01, for the entities required to comply with the SEC requirements in this Subtopic.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bbf4eabf216d486461775cd261ebd9a7fef1581e3c6fc8753be71bd3c6cef8ab","downloaded_from":"2026-09-10T02:14:45.767Z","last_downloaded_at":"2026-09-10T02:14:45.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480000","source_sha256":"90f55eb401447eac35f097f6f3d6e7f645daa55010b0a82a0a7dc5da9a194009"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:da00a74048fb2a99d01edc9a935cab5c87f4ae717a0712750d3351193ce68666","downloaded_from":"2026-09-10T02:14:45.767Z","last_downloaded_at":"2026-09-10T02:14:45.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480000","source_sha256":"90f55eb401447eac35f097f6f3d6e7f645daa55010b0a82a0a7dc5da9a194009"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3492384bfea7bf3ee5c3c51abc32be0f8e0188c3aa36956d56f360855516eaf4","downloaded_from":"2026-09-10T02:14:45.767Z","last_downloaded_at":"2026-09-10T02:14:45.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480000","source_sha256":"90f55eb401447eac35f097f6f3d6e7f645daa55010b0a82a0a7dc5da9a194009"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3492384bfea7bf3ee5c3c51abc32be0f8e0188c3aa36956d56f360855516eaf4","downloaded_from":"2026-09-10T02:14:45.767Z","last_downloaded_at":"2026-09-10T02:14:45.767Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480000","source_sha256":"90f55eb401447eac35f097f6f3d6e7f645daa55010b0a82a0a7dc5da9a194009"}}