scope exception

This Subtopic carves oil- and gas-producing entities out of the general intangible asset balance sheet classification and disclosure rules for their drilling and mineral rights. Because the oil and gas accounting framework turns on the level of established reserves rather than on whether an asset is tangible or intangible, the scope exception in 350-10-15-4(b) extends to the disclosure provisions, with disclosure instead governed by Section 932-235-50. Entities may voluntarily provide additional information about drilling and mineral rights but may not analogize this exception to other items in 350-10-15-4.

ASC 920-10 is the Overall subtopic of the Entertainment—Broadcasters Topic, which sets out industry-specific financial accounting and reporting standards for broadcasters. It is incremental guidance only: broadcasters must also apply all other applicable GAAP (920-10-15-1). The Topic covers all entities considered broadcasters and all their transactions, including network affiliation agreements, but excludes broadcasters that own the film (program material) they show, which instead follow ASC 926 (920-10-15-2, 15-3).

ASC 930-10 is the Overall subtopic of the Extractive Activities—Mining Topic; it identifies which entities fall within the Topic's scope and supplies definitions of mining industry terms. The Topic contains six subtopics (Overall, Inventory, Property Plant and Equipment, Compensation—Retirement Benefits, Business Combinations, and Consolidation) and provides only incremental industry-specific guidance, so mining entities must also apply all other applicable GAAP. It applies to all mining entities except oil- and gas-producing entities, which follow Topic 932.