{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/350/920/#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":"350","topic_title":"Intangibles—Goodwill and Other","subtopic":"350-920","subtopic_title":"Entertainment—Broadcasters","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"350-920-00-1","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=\"SL120155751-234785\"><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=\"/glossary/f/#films\" class=\"term\" title=\"Feature films, television specials, television series, or similar products (including animated films and television programming) that are sold, licensed, or exhibited, whether produced on film, video tape, digital, or other video recording format.\"><span>Films</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/glossary/f/#film-group\" class=\"term\" title=\"The unit of account used for impairment testing for a film or a license agreement for program material when the film or license agreement is expected to be predominantly monetized with other films and/or license agreements instead of being predominantly monetized on its own. A film group represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other films and/or license agreements.\"><span>Film Group</span></a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/350/920/#350-920-30-3\" class=\"xref\">920-350-30-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/350/920/#350-920-35-1\" class=\"xref\">920-350-35-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/350/920/#350-920-35-2A\" class=\"xref\">920-350-35-2A</a></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/350/920/#350-920-35-3\" class=\"xref\">920-350-35-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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=\"/asc/350/920/#350-920-45-1\" class=\"xref\">920-350-45-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/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\"><div class=\"xref-range displayInline\"><a href=\"/asc/350/920/#350-920-50-1\" class=\"xref\">920-350-50-1 through 50-4</a></div></td><td class=\"entry\">Added</td><td class=\"entry\"><a href=\"/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=\"/asc/350/920/#350-920-50-2\" class=\"xref\">920-350-50-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr><tr><td class=\"entry\"><a href=\"/asc/350/920/#350-920-50-4\" class=\"xref\">920-350-50-4</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2024-03/\" class=\"xref\">Accounting Standards Update No. 2024-03</a></td><td class=\"entry\">11/04/2024</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFilms | Added | Accounting Standards Update No. 2019-02 | 03/06/2019 |\nFilm Group | Adde…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a71b42c1df4e929765ebe6effe6f692071fe8dcbd6c0ab895749ab3366b6c99f","downloaded_from":"2026-09-10T00:03:46.608Z","last_downloaded_at":"2026-09-10T00:03:46.608Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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