# ASC 946-10-S15: Financial Services—Investment Companies — Overall — SEC 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/946/10/#sec-15-scope-and-scope-exceptions)

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## ASC 946-10-S15: SEC 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/946/10/#sec-15-scope-and-scope-exceptions)

SEC content: yes

#### Entities

##### [946-10-S15-1](https://asc.understandingaccounting.org/asc/946/10/#946-10-S15-1)

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See paragraph [946-10-S99-1](https://asc.understandingaccounting.org/asc/946/10/#946-10-S99-1), Regulation S-X Rule 6-01, for entities required to comply with the SEC materials in this Subtopic.