# ASC 230-920-00: Statement of Cash Flows — Entertainment—Broadcasters — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/230/920/#00-status)

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## ASC 230-920-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/230/920/#00-status)

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##### [230-920-00-1](https://asc.understandingaccounting.org/asc/230/920/#230-920-00-1)

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL120155689-234784"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2019-02/" class="xref">Accounting Standards Update No. 2019-02</a></td><td class="entry">03/06/2019</td></tr></tbody></table>