# ASC 350-920-00: Intangibles—Goodwill and Other — Entertainment—Broadcasters — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/350/920/#00-status)

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): 2026-09-10T00:03:46.608Z to 2026-09-10T00:03:46.608Z

Record version: sha256:c095fa018f18422fc5d60ce323e2686cea00b9ec1e261a8988248661b185c631

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 350-920-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/350/920/#00-status)

SEC content: no

##### [350-920-00-1](https://asc.understandingaccounting.org/asc/350/920/#350-920-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:03:46.608Z to 2026-09-10T00:03:46.608Z

Record version: sha256:a71b42c1df4e929765ebe6effe6f692071fe8dcbd6c0ab895749ab3366b6c99f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL120155751-234785"><tbody><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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2024-03/" class="xref">Accounting Standards Update No. 2024-03</a></td><td class="entry">11/04/2024</td></tr></tbody></table>