{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/960/20/#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":"960","topic_title":"Plan Accounting—Defined Benefit Pension Plans","subtopic":"960-20","subtopic_title":"Accumulated Plan Benefits","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"960-20-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-173F8A2B-E18D-4298-AA82-1E09F89E5220.ditamap\" class=\"ditamap\">960-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 960-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:4015e1698ed944a78db3f782f54d518832e84119b7bf20f1dca3af88900bfbcb","downloaded_from":"2026-09-10T02:22:41.823Z","last_downloaded_at":"2026-09-10T02:22:41.823Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480240","source_sha256":"bab0a2fea0dc9a9f4a32f22062dcbb6ad231b0dd42ec0398640cfc155cc69cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30899aa1f959619cf7abb73837145978ddc3be3665e416f85e82a74702eb19f4","downloaded_from":"2026-09-10T02:22:41.823Z","last_downloaded_at":"2026-09-10T02:22:41.823Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480240","source_sha256":"bab0a2fea0dc9a9f4a32f22062dcbb6ad231b0dd42ec0398640cfc155cc69cb5"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd605416eacab612a07067e7513dadba96b1a047401c5e00cf5c2cd1a4870e81","downloaded_from":"2026-09-10T02:22:41.823Z","last_downloaded_at":"2026-09-10T02:22:41.823Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480240","source_sha256":"bab0a2fea0dc9a9f4a32f22062dcbb6ad231b0dd42ec0398640cfc155cc69cb5"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cd605416eacab612a07067e7513dadba96b1a047401c5e00cf5c2cd1a4870e81","downloaded_from":"2026-09-10T02:22:41.823Z","last_downloaded_at":"2026-09-10T02:22:41.823Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147480240","source_sha256":"bab0a2fea0dc9a9f4a32f22062dcbb6ad231b0dd42ec0398640cfc155cc69cb5"}}