{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/926/#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":"405-926","subtopic_title":"Entertainment—Films","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-926-00-1","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=\"SL51654619-203241\"><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\">Revenue</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Superseded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\"><strong class=\"ph b\">Significant Changes</strong></td><td class=\"entry\">Superseded</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/s/#significant-changes-to-a-film\" class=\"term\" title=\"Changes that are additive to a film; that is, the creation of new or additional content after the film is initially available to the customer. For example, reshooting a scene or creating additional special effects are significant changes.\"><span>Significant Changes to a Film</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/405/926/#405-926-25-1\" class=\"xref\">926-405-25-1</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><tr><td class=\"entry\"><a href=\"/asc/405/926/#405-926-55-2\" class=\"xref\">926-405-55-2</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><tr><td class=\"entry\"><a href=\"/asc/405/926/#405-926-55-3\" class=\"xref\">926-405-55-3</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><tr><td class=\"entry\"><a href=\"/asc/405/926/#405-926-55-5\" class=\"xref\">926-405-55-5</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><tr><td class=\"entry\"><a href=\"/asc/405/926/#405-926-55-6\" class=\"xref\">926-405-55-6</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| | | |\nRevenue | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\nSignifican…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d8d88682e70b13a9d02d978721b1f313d8a9378cc3e8fab534efd06de9cdd8c","downloaded_from":"2026-09-10T00:17:22.936Z","last_downloaded_at":"2026-09-10T00:17:22.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478752","source_sha256":"dd91dd534b810cd84644515bc4352d20e88205446b78b80e8658e57dfd213788"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:41985663e4f7a8b62f371c166110e05851f611d5ee656101bb034ab28a9046b0","downloaded_from":"2026-09-10T00:17:22.936Z","last_downloaded_at":"2026-09-10T00:17:22.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478752","source_sha256":"dd91dd534b810cd84644515bc4352d20e88205446b78b80e8658e57dfd213788"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebfc208af5cad6bde09080d689f3b18efe5ce83fb6103af78229ac1772f8c670","downloaded_from":"2026-09-10T00:17:22.936Z","last_downloaded_at":"2026-09-10T00:17:22.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478752","source_sha256":"dd91dd534b810cd84644515bc4352d20e88205446b78b80e8658e57dfd213788"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ebfc208af5cad6bde09080d689f3b18efe5ce83fb6103af78229ac1772f8c670","downloaded_from":"2026-09-10T00:17:22.936Z","last_downloaded_at":"2026-09-10T00:17:22.936Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478752","source_sha256":"dd91dd534b810cd84644515bc4352d20e88205446b78b80e8658e57dfd213788"}}