{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/340/928/#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":"340","topic_title":"Other Assets and Deferred Costs","subtopic":"340-928","subtopic_title":"Entertainment—Music","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"340-928-00-1","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=\"SL51654637-203243\"><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=\"/asc/340/928/#340-928-35-2\" class=\"xref\">928-340-35-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\n928-340-35-2 | Amended | Accounting Standards Update No. 2014-09 | 05/28/2014 |","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8445f9bc186eaa5cd2ed9f6c7f124cd75127949fb47478ff88a16a170afe2741","downloaded_from":"2026-09-09T23:57:11.675Z","last_downloaded_at":"2026-09-09T23:57:11.675Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478941","source_sha256":"fc42a6b253d57ab14004ba054d00fb26448272239a8de75a8afb84f05596558a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:d0811e3e176a31d326db763d12c77890ac86ada710431bcdc2c00f0edd948e81","downloaded_from":"2026-09-09T23:57:11.675Z","last_downloaded_at":"2026-09-09T23:57:11.675Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478941","source_sha256":"fc42a6b253d57ab14004ba054d00fb26448272239a8de75a8afb84f05596558a"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2354352740e024d60e4c3984de9c9c55357657c223a307ce6a840c1ee5a85059","downloaded_from":"2026-09-09T23:57:11.675Z","last_downloaded_at":"2026-09-09T23:57:11.675Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478941","source_sha256":"fc42a6b253d57ab14004ba054d00fb26448272239a8de75a8afb84f05596558a"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2354352740e024d60e4c3984de9c9c55357657c223a307ce6a840c1ee5a85059","downloaded_from":"2026-09-09T23:57:11.675Z","last_downloaded_at":"2026-09-09T23:57:11.675Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478941","source_sha256":"fc42a6b253d57ab14004ba054d00fb26448272239a8de75a8afb84f05596558a"}}