# ASC 605-928-15: Revenue Recognition — Entertainment—Music — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/928/#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): 2026-09-10T00:48:19.180Z to 2026-09-10T00:48:19.180Z

Record version: sha256:715de07fd47fe8525226b658d2bc5843a551e2a820111d8481691e10c7809a0d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-928-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/605/928/#15-scope-and-scope-exceptions)

SEC content: no

##### [605-928-15-1](https://asc.understandingaccounting.org/asc/605/928/#605-928-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:48:19.180Z to 2026-09-10T00:48:19.180Z

Record version: sha256:0eb6ef46c631bf74d858b1005f949333b2b33c2ed54ea00b0fa199a6b6633481

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
