{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/230/920/#00-status","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":"230","topic_title":"Statement of Cash Flows","subtopic":"230-920","subtopic_title":"Entertainment—Broadcasters","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"230-920-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL120155689-234784\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/glossary/b/#broadcaster\" class=\"term\" title=\"An entity or an affiliated group of entities that transmits radio or television program material.\"><span>Broadcaster</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-02/\" class=\"xref\">Accounting Standards Update No. 2019-02</a></td><td class=\"entry\">03/06/2019</td></tr><tr><td class=\"entry\"><a href=\"/glossary/l/#license-agreement\" class=\"term\" title=\"A typical license agreement for program material (for example, features, specials, series, or cartoons) covers several programs (a package) and grants a television station, group of stations, network, pay television, or cable television system (licensee) the right to broadcast either a specified number or an unlimited number of showings over a maximum period of time (license period) for a specified fee.\"><span>License Agreement</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-02/\" class=\"xref\">Accounting Standards Update No. 2019-02</a></td><td class=\"entry\">03/06/2019</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/230/920/#230-920-05-1\" class=\"xref\">920-230-05-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-02/\" class=\"xref\">Accounting Standards Update No. 2019-02</a></td><td class=\"entry\">03/06/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/230/920/#230-920-15-1\" class=\"xref\">920-230-15-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-02/\" class=\"xref\">Accounting Standards Update No. 2019-02</a></td><td class=\"entry\">03/06/2019</td></tr><tr><td class=\"entry\"><a href=\"/asc/230/920/#230-920-45-1\" class=\"xref\">920-230-45-1</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/updates/asu-2019-02/\" class=\"xref\">Accounting Standards Update No. 2019-02</a></td><td class=\"entry\">03/06/2019</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBroadcaster | Added | Accounting Standards Update No. 2019-02 | 03/06/2019 |\nLicense Agr…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:6fea0a3ff20811593cba618e64d33f4b806cbb762a60401d565ce927f07d9e92","downloaded_from":"2026-09-09T23:12:25.496Z","last_downloaded_at":"2026-09-09T23:12:25.496Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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