# ASC 430-928-25: Deferred Revenue — Entertainment—Music — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/430/928/#25-recognition)

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): 2026-09-10T00:24:22.885Z to 2026-09-10T00:24:22.885Z

Record version: sha256:76604e5ff2a8621d95792871297f0b3c1b0d39c7d9bad1936975a6468e0837e8

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 430-928-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/430/928/#25-recognition)

SEC content: no

##### [430-928-25-1](https://asc.understandingaccounting.org/asc/430/928/#430-928-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:24:22.885Z to 2026-09-10T00:24:22.885Z

Record version: sha256:c1424270cd3d5cada82644f7b8739bdbb8ee205e9953735d340bea43d002d53f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).