# ASC 405-920-15: Liabilities — Entertainment—Broadcasters — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/405/920/#15-scope-and-scope-exceptions)

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): 2026-09-10T00:16:44.901Z to 2026-09-10T00:16:44.901Z

Record version: sha256:cf52de99b00c9b42cb563a0eccd32b2985132597ddad72452b3f64845cb3a45c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 405-920-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/405/920/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [405-920-15-1](https://asc.understandingaccounting.org/asc/405/920/#405-920-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:16:44.901Z to 2026-09-10T00:16:44.901Z

Record version: sha256:e12fafa2327dfa2838bb01041b26ccaac19c96a007c22e13f7ea83ce6a904434

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 920-10-15.