# ASC 330-926-05: Inventory — Entertainment—Films — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

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## ASC 330-926-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/330/926/#05-overview-and-background)

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##### [330-926-05-1](https://asc.understandingaccounting.org/asc/330/926/#330-926-05-1)

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This Subtopic presents accounting standards for entities in the film production and distribution industry that carry inventories of products such as videocassettes and video discs.