# ASC 960-30-15: Plan Accounting—Defined Benefit Pension Plans — Net Assets Available for Plan Benefits — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/960/30/#15-scope-and-scope-exceptions)

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## ASC 960-30-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/960/30/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [960-30-15-1](https://asc.understandingaccounting.org/asc/960/30/#960-30-15-1)

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This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 960-10-15.