{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/310/920/","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.","number":"310-920","topic":"310","title":"Entertainment—Broadcasters","area":"Assets","paragraphs":3,"summary":"ASC 310-920 formerly provided industry-specific guidance on receivables arising in broadcasting arrangements. Both of its substantive paragraphs — the overview/background paragraph (310-920-05-1) and the recognition paragraph (310-920-25-1) — were superseded by ASU No. 2014-09 (Revenue from Contracts with Customers). As a result, the subtopic contains no remaining operative guidance.","concepts":["broadcaster receivables","barter transactions","superseded guidance","revenue from contracts with customers","industry-specific receivables"],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"level":"introductory","topic_title":"Receivables","sections":[{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"310-920-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BarterSupersededAccounting Standards Update No. 2014-0905/28/2014
920-310-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
920-310-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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Paragraph superseded by Accounting Standards Update No. 2014-09.
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Both of its substantive paragraphs — the overview/background paragraph (310-920-05-1) and the recognition paragraph (310-920-25-1) — were superseded by ASU No. 2014-09 (Revenue from Contracts with Customers). As a result, the subtopic contains no remaining operative guidance.","key_points":["310-920-05-1 (background/overview for broadcaster receivables) was superseded by Accounting Standards Update No. 2014-09.","310-920-25-1 (recognition guidance for broadcaster receivables) was superseded by Accounting Standards Update No. 2014-09.","Because both paragraphs are superseded, ASC 310-920 imposes no current recognition or measurement requirements for broadcaster receivables.","Recognition of revenue and related receivables for broadcasters is now governed by ASC 606, Revenue from Contracts with Customers, as amended by ASU 2014-09.","Entities still applying pre-ASU 2014-09 guidance (for periods before adoption) would look to the superseded text, but ASU 2014-09 is now fully effective for all entities."],"categories":["Revenue","Recognition","Industry-specific","Transition and effective dates"],"audience_level":"introductory","student_note":"This subtopic is a shell: everything in it was superseded by the revenue standard, so a student should not cite it as live guidance. The common mistake is treating an \"empty\" ASC location as meaning no guidance exists — instead, look to ASC 606 (and ASC 926/920 for other broadcaster matters).","related_topics":["606","610-20","920","926","340-40"],"key_concepts":["broadcaster receivables","barter transactions","superseded guidance","revenue from contracts with customers","industry-specific receivables"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:51be07c8e3d31e0f7e9f69478029d9cd1575eee125c8e1ec1015a99f2d76646e","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:53.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"605-920","title":"Entertainment—Broadcasters","topic_title":"Revenue 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Transactions","score":0.8604,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:60f88e6e8c9d81f5d56da2e41735b711707339a1537b211c00aa0bd80da7e7af","downloaded_from":"2026-09-10T02:00:13.230Z","last_downloaded_at":"2026-09-10T02:00:28.770Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"605-928","title":"Entertainment—Music","topic_title":"Revenue Recognition","score":0.8209,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ded154ec197d9a2f755b539ed9d861f1c3e720df6a43c642a7794981fb81bb0","downloaded_from":"2026-09-10T00:48:12.626Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not 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