# ASC 605-926: Revenue Recognition — Entertainment—Films Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/605/926/) 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): 2026-09-10T00:47:51.885Z to 2026-09-10T00:48:09.300Z Record version: sha256:b172938f29c5edee3c53f037510e18f264c052d5c5de97190dee813db937e513 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-926: Revenue Recognition — Entertainment—Films ### Machine-generated study aids ```json { "summary": "ASC 605-926 formerly contained the industry-specific revenue recognition guidance for entertainment—films (licensing of films to theaters, television, home video, and other markets). Every paragraph in the subtopic — scope, recognition, disclosure, and implementation guidance — was superseded by ASU 2014-09 (the revenue standard). Film revenue is now accounted for under ASC 606, with related industry guidance retained in ASC 926-605 and other 926 subtopics.", "key_points": [ "All content of ASC 605-926 (Sections 05, 15, 25, 50, and 55) was superseded by Accounting Standards Update No. 2014-09; no substantive guidance remains in force.", "The legacy criteria for recognizing revenue from film licensing arrangements (for example, persuasive evidence of an arrangement, delivery/availability of the film, fixed or determinable fee, and collectibility) no longer apply after adoption of ASU 2014-09.", "Entities recognizing revenue from films must instead apply the five-step model in ASC 606, including the licensing implementation guidance for functional versus symbolic intellectual property and sales- or usage-based royalties.", "Industry-specific film guidance that survived the revenue project is located in ASC 926 (including 926-605 for revenue and 926-20 for film cost capitalization and amortization).", "ASC 605-926 is retained in the Codification only as a superseded historical reference and for entities' comparative-period presentation under legacy GAAP." ], "categories": [ "Revenue", "Industry-specific", "Transition and effective dates", "Recognition" ], "audience_level": "introductory", "student_note": "Do not cite ASC 605-926 as live GAAP — it is entirely superseded by ASU 2014-09; the common error is applying the old film licensing \"availability\" criteria instead of ASC 606's licensing and royalty guidance. Knowing where the guidance moved (ASC 606 and ASC 926-605) is more useful than memorizing the superseded rules.", "related_topics": [ "606", "926-605", "926-20", "605", "340-40", "928-605" ], "key_concepts": [ "superseded guidance", "film licensing revenue", "industry-specific revenue recognition", "transition to asc 606", "license of intellectual property", "sales- or usage-based royalties", "entertainment—films" ] } ``` Source downloaded (UTC): 2026-09-10T00:47:51.885Z to 2026-09-10T00:47:51.885Z Record version: sha256:08e6ffb9a750f69429d0a992a822dda82f97d02d30e55b7c92f2b2c88c0421f1 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-926-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/605/926/#00-status) SEC content: no ##### [605-926-00-1](https://asc.understandingaccounting.org/asc/605/926/#605-926-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:47:51.885Z to 2026-09-10T00:47:51.885Z Record version: sha256:f76f6639e683adc38902f9fce6286f994faee2e1054997c06c62484ff03dd6dc Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Cross-CollateralizedSupersededAccounting Standards Update No. 2014-0905/28/2014
Distributor (1st def.)SupersededAccounting Standards Update No. 2014-0905/28/2014
FilmsSupersededAccounting Standards Update No. 2014-0905/28/2014
Market (1st def.)SupersededAccounting Standards Update No. 2014-0905/28/2014
Nonrefundable Minimum GuaranteeSupersededAccounting Standards Update No. 2014-0905/28/2014
Participation CostsSupersededAccounting Standards Update No. 2014-0905/28/2014
ProducerSupersededAccounting Standards Update No. 2014-0905/28/2014
RevenueSupersededAccounting Standards Update No. 2014-0905/28/2014
Significant ChangesSupersededAccounting Standards Update No. 2014-0905/28/2014
Street DateSupersededAccounting Standards Update No. 2014-0905/28/2014
TerritorySupersededAccounting Standards Update No. 2014-0905/28/2014
926-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
926-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
926-605-25-1 through 25-31
SupersededAccounting Standards Update No. 2014-0905/28/2014
926-605-25-16AmendedAccounting Standards Update No. 2011-0405/12/2011
926-605-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
926-605-55-1 through 55-13
SupersededAccounting Standards Update No. 2014-0905/28/2014
Source downloaded (UTC): 2026-09-10T00:47:54.483Z to 2026-09-10T00:47:54.483Z Record version: sha256:894bb52f677ed9a2faecc5e8c0c80b5239d3bd9e4f3e124d4b39c6127c8f927e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-926-05: 05 Overview and Background [Read section](https://asc.understandingaccounting.org/asc/605/926/#05-overview-and-background) SEC content: no ##### [605-926-05-1](https://asc.understandingaccounting.org/asc/605/926/#605-926-05-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:47:54.483Z to 2026-09-10T00:47:54.483Z Record version: sha256:9595b265a0d56a09e914fe54f522405f002e4108fa9cfbf6ddf1e8b3ca0c8419 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/). 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). Source downloaded (UTC): 2026-09-10T00:47:59.395Z to 2026-09-10T00:47:59.395Z Record version: sha256:bf80daccfc71ebb0d1c9b1bcb06f8014d57392beb32471eb856fa5712af96202 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-926-20: 20 Glossary [Read section](https://asc.understandingaccounting.org/asc/605/926/#20-glossary) SEC content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:17549df13f7925c859dafd3002790cedef8939f0e8fa1f474bdca365eeb5f27c Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-926-25: 25 Recognition [Read section](https://asc.understandingaccounting.org/asc/605/926/#25-recognition) SEC content: no ##### [605-926-25-1](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:738d9c658d7beeb31b4018ca24199f0810b137eab77106c3ced4638a07ffbe74 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. 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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/). ##### [605-926-25-25](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-25) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:6a8c9189b234326a10c7cf43b5fec5c6258e475cae5022cda56aebd856b590dc 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/). ##### [605-926-25-26](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-26) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:0de80bbce489862257cfdb05b0534881293aa84a029f92f04c9ec17897f1aa2e 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/). ##### [605-926-25-27](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-27) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:904b97996f488a3dd498ecedd6ac283a69ce739bd563c00d15f9224b26acb9c1 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/). ##### [605-926-25-28](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-28) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:b2e7703ee5fc9625b7a1e7868ff625ed412443d9ab1cb82633bcd231b988f462 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/). ##### [605-926-25-29](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-29) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:6616abfd2a6e1ac07391d339e25646f441537c547e8c53c90cce55a862b3af7c 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/). ##### [605-926-25-30](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-30) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:a9f44d8310423ec8687b50e34705d8c5e298d2b7eca052470a7b22502835f461 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/). ##### [605-926-25-31](https://asc.understandingaccounting.org/asc/605/926/#605-926-25-31) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:02.128Z to 2026-09-10T00:48:02.128Z Record version: sha256:24546186d76dfb822536b5d2f87d05576d2ecadbe695c755c6abb3ea251e06af 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/). Source downloaded (UTC): 2026-09-10T00:48:06.124Z to 2026-09-10T00:48:06.124Z Record version: sha256:a9b9722e2cc5321e57d92eb5d88daa7e8ad5248610f68079ee0984ff4dd4c38e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-926-50: 50 Disclosure [Read section](https://asc.understandingaccounting.org/asc/605/926/#50-disclosure) SEC content: no ##### [605-926-50-1](https://asc.understandingaccounting.org/asc/605/926/#605-926-50-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:06.124Z to 2026-09-10T00:48:06.124Z Record version: sha256:8ad40b153666d0e79a07da6f7b8c52bb5fee0b239e4fe6e42b1e193f5b706848 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/). Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:36d6320112212e7a851942ca9579ae2bbf7a3793128e91d7075cac419db09ad5 Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 605-926-55: 55 Implementation Guidance and Illustrations [Read section](https://asc.understandingaccounting.org/asc/605/926/#55-implementation-guidance-and-illustrations) SEC content: no ##### [605-926-55-1](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-1) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:f0ad64a9b32a73d46eca9559bcb339bca61599ecb89e254737142b7d1d098a50 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/). ##### [605-926-55-2](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-2) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:6ff8809df357f938e21f21237a60a56d5c02c6b102d2bc9e85e7abb9da43b1b2 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/). ##### [605-926-55-3](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-3) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:f749467fa1fa8560a740dbc4cf198b801e9405423e1afed37c2ef6ba7376587f 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/). ##### [605-926-55-4](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-4) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:22bd5188bd0c80cd9d82e0670a2b04b6246c7705ad96fbeeffb519aef4f2f95b 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/). ##### [605-926-55-5](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-5) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:ec322a68d7d26db03bba0e0b4a2c1f8548c2d0bacdf1e6fa7c0e03b30618e5fc 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/). ##### [605-926-55-6](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-6) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:6bbd07cc286fd83e4ab51691a452ed6f0cab5b41e7018debba61dc720e549096 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/). ##### [605-926-55-7](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-7) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:25e7dd5b441e3cc787b9dbd83ea40df26a61a221230f4157ca382a13e44f5cf4 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/). ##### [605-926-55-8](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-8) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:47e8a41feffa565397b48bc28941c5fb21921c36657c50e152c2c8d41eca88f8 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/). ##### [605-926-55-9](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-9) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:3e72f456d697fcf87687ac5ef6cfefd53826b23c4991f64a698bd1b4b55500c9 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/). ##### [605-926-55-10](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-10) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:23bc454691db3055e3fcd90e98043a9f6219d1ae3b6b21b433a6b1fc634d1fa6 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/). ##### [605-926-55-11](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-11) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:8334b889b1615249a51a37c74c2ca30a515116267f55538e85d47a30e2a4d322 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/). ##### [605-926-55-12](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-12) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:5b0ff836e9d5bd9f816be7716f1b39ced1fc8496fc770dcf56a3c60fdf8aa1fe 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/). ##### [605-926-55-13](https://asc.understandingaccounting.org/asc/605/926/#605-926-55-13) Pending content: no Source downloaded (UTC): 2026-09-10T00:48:09.300Z to 2026-09-10T00:48:09.300Z Record version: sha256:3af115a7acbbd14ab37a9e6684247ca8c49c828cb6e72c6b5e9c8c219258b5d9 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/).