# ASC 605-928-25: Revenue Recognition — Entertainment—Music — 25 Recognition

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/928/#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): 2026-09-10T00:48:23.962Z to 2026-09-10T00:48:23.962Z

Record version: sha256:10e3b583c1f378206f239ebb23259eeb93b47aaaefb7b36759e1b61e1cdfd10f

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-928-25: 25 Recognition

[Read section](https://asc.understandingaccounting.org/asc/605/928/#25-recognition)

SEC content: no

##### [605-928-25-1](https://asc.understandingaccounting.org/asc/605/928/#605-928-25-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:48:23.962Z to 2026-09-10T00:48:23.962Z

Record version: sha256:a11bde30b3f5a46be88ddd722235a748610df0b7d4b5c29402bd34ce011d614a

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-928-25-2](https://asc.understandingaccounting.org/asc/605/928/#605-928-25-2)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:48:23.962Z to 2026-09-10T00:48:23.962Z

Record version: sha256:9011832c758eb46c47c42657af2242191e8dc34ca20980803f42ba7d182b7f43

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).

##### [605-928-25-3](https://asc.understandingaccounting.org/asc/605/928/#605-928-25-3)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:48:23.962Z to 2026-09-10T00:48:23.962Z

Record version: sha256:36d3229a0cce6a7a98317c6ae080810328a7d652e2dd49126107faf6845e51e8

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/).