# ASC 310-920: Receivables — Entertainment—Broadcasters Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/310/920/) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-09T23:28:48.719Z to 2026-09-09T23:28:53.444Z Record version: sha256:82f0292a9fbd5500c7338c1ccf1e7b07f7f82a345343dedaf2026579c843a814 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-920: Receivables — Entertainment—Broadcasters ### Machine-generated study aids ```json { "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paragraphs — the overview/background paragraph (310-920-05-1) and the recognition paragraph (310-920-25-1) — were superseded by ASU No. 2014-09 (Revenue from Contracts with Customers).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no remaining operative guidance.", "key_points": [ "310-920-05-1 (background/overview for broadcaster receivables) was superseded by Accounting Standards Update No. 2014-09.", "310-920-25-1 (recognition guidance for broadcaster receivables) was superseded by Accounting Standards Update No. 2014-09.", "Because both paragraphs are superseded, ASC 310-920 imposes no current recognition or measurement requirements for broadcaster receivables.", "Recognition of revenue and related receivables for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by ASU 2014-09.", "Entities still applying pre-ASU 2014-09 guidance (for periods before adoption) would look to the superseded text, but ASU 2014-09 is now fully effective for all entities."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effective dates" ], "audience_level": "introductory", "student_note": "This subtopic is a shell: everything in it was superseded by the revenue standard, so a student should not cite it as live guidance.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" ] } ``` Source downloaded (UTC): 2026-09-09T23:28:48.719Z to 2026-09-09T23:28:48.719Z Record version: sha256:17119553309d8fd81ed1652fac23584d6acfbfac5051dda3bc75c7241ff9f38e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-920-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/310/920/#00-status) SEC content: no ##### [310-920-00-1](https://asc.understandingaccounting.org/asc/310/920/#310-920-00-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:28:48.719Z to 2026-09-09T23:28:48.719Z Record version: sha256:d84f8b641f80e1bbfdabbf0d479974cf12eca07ce492f65830e70e9ce83af0c7 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Barter	Superseded	Accounting Standards Update No. 2014-09	05/28/2014

920-310-05-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
920-310-25-1	Superseded	Accounting Standards Update No. 2014-09	05/28/2014

Source downloaded (UTC): 2026-09-09T23:28:51.110Z to 2026-09-09T23:28:51.110Z Record version: sha256:8e48787c479a92f1265150a9cf59ac50c0ed82774bd5a49d431276c6e531def6 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-920-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/310/920/#05-overview-and-background) SEC content: no ##### [310-920-05-1](https://asc.understandingaccounting.org/asc/310/920/#310-920-05-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:28:51.110Z to 2026-09-09T23:28:51.110Z Record version: sha256:fad4a42a864ca8af0d7cb11976a93298fd8463956df15b3f9c13729f49f66773 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-09T23:28:53.444Z to 2026-09-09T23:28:53.444Z Record version: sha256:881d95de0b712aedf8422cc3d51f2d3f92668b2e7132dd3ecac590f72d8e8a91 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 310-920-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/310/920/#25-recognition) SEC content: no ##### [310-920-25-1](https://asc.understandingaccounting.org/asc/310/920/#310-920-25-1) Pending content: no Source downloaded (UTC): 2026-09-09T23:28:53.444Z to 2026-09-09T23:28:53.444Z Record version: sha256:c564a271c65d134141d32e610d0b8cadbc2760d351524d44480ad50660e6480b Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. [Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).