{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/405/928/#15-scope-and-scope-exceptions","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":"405-928","subtopic_title":"Entertainment—Music","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"405-928-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section <a altsource=\"GUID-BB5D14AD-F23D-4D8C-A722-F487B8B7BABD.ditamap\" class=\"ditamap\">928-10-15</a>.</div></div>","snippet":"This Subtopic follows the same Scope and Scope Exceptions as outlined in the Overall Subtopic, see Section 928-10-15.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:2dbe13fd65f9741299c104872d8e8ee46f576f79860a76bc8e35090c950eb0a1","downloaded_from":"2026-09-10T00:17:52.259Z","last_downloaded_at":"2026-09-10T00:17:52.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478608","source_sha256":"c5090a96368565c5028512fbd214195ac559fb0ac3adcae4d64365b9ee17a92f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed4070db4a6d6fc2af66a648616b86577da7f08c84e7159e273556b417c7f4aa","downloaded_from":"2026-09-10T00:17:52.259Z","last_downloaded_at":"2026-09-10T00:17:52.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478608","source_sha256":"c5090a96368565c5028512fbd214195ac559fb0ac3adcae4d64365b9ee17a92f"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d6db8ba6c84cef874fe4ab40b4aae3dd0193e3f1e030c3c65e72caa32ea1f77","downloaded_from":"2026-09-10T00:17:52.259Z","last_downloaded_at":"2026-09-10T00:17:52.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478608","source_sha256":"c5090a96368565c5028512fbd214195ac559fb0ac3adcae4d64365b9ee17a92f"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:8d6db8ba6c84cef874fe4ab40b4aae3dd0193e3f1e030c3c65e72caa32ea1f77","downloaded_from":"2026-09-10T00:17:52.259Z","last_downloaded_at":"2026-09-10T00:17:52.259Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478608","source_sha256":"c5090a96368565c5028512fbd214195ac559fb0ac3adcae4d64365b9ee17a92f"}}