{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/920/#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":"405","topic_title":"Liabilities","subtopic":"405-920","subtopic_title":"Entertainment—Broadcasters","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-920-00-1","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=\"SL51653203-203235\"><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\"><strong class=\"ph b\">Barter</strong></td><td class=\"entry\">Superseded</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><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/405/920/#405-920-25-2\" class=\"xref\">920-405-25-2</a></td><td class=\"entry\">Superseded</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the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBarter | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | | |\n920…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:55403fd554eb3706e76e53cd4157d09ebd0bfdda12dd00a93d52563f6450c206","downloaded_from":"2026-09-10T00:16:39.447Z","last_downloaded_at":"2026-09-10T00:16:39.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477104","source_sha256":"96550e641b52341f13e5691707ea562ec1c80985eca40cca88230a39fa660667"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9eeaaced29ae97917bd4d49d38d526c3d7577ed7fdc026c8fdf61fe412008acd","downloaded_from":"2026-09-10T00:16:39.447Z","last_downloaded_at":"2026-09-10T00:16:39.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477104","source_sha256":"96550e641b52341f13e5691707ea562ec1c80985eca40cca88230a39fa660667"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9a2e3350ace33edbaad727b8fa132c8a086469957a64df50154419c091f99ae","downloaded_from":"2026-09-10T00:16:39.447Z","last_downloaded_at":"2026-09-10T00:16:39.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477104","source_sha256":"96550e641b52341f13e5691707ea562ec1c80985eca40cca88230a39fa660667"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b9a2e3350ace33edbaad727b8fa132c8a086469957a64df50154419c091f99ae","downloaded_from":"2026-09-10T00:16:39.447Z","last_downloaded_at":"2026-09-10T00:16:39.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477104","source_sha256":"96550e641b52341f13e5691707ea562ec1c80985eca40cca88230a39fa660667"}}