{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/605/928/#60-relationships","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":"605","topic_title":"Revenue Recognition","subtopic":"605-928","subtopic_title":"Entertainment—Music","section":{"number":"60","label":"60 Relationships","anchor":"60-relationships","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"605-928-60-1","para":"60-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9e63742416e01e1b75b71ba37091b46effc9a06ea5609fcf615d157b754103ef","downloaded_from":"2026-09-10T00:48:29.629Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478403","source_sha256":"04868c8e4532be23feac85cca99c8a748d062fffbae84e12a2dea1c260c70a66"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0ee6e75aeef496e3254a0cf98ab91ec981de70fa2ba4cc4cec8410959bd644b9","downloaded_from":"2026-09-10T00:48:29.629Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478403","source_sha256":"04868c8e4532be23feac85cca99c8a748d062fffbae84e12a2dea1c260c70a66"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8396d7039ab26829917964f408b36aa90260b6c3b3422226f7911c0e63876b3","downloaded_from":"2026-09-10T00:48:29.629Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478403","source_sha256":"04868c8e4532be23feac85cca99c8a748d062fffbae84e12a2dea1c260c70a66"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a8396d7039ab26829917964f408b36aa90260b6c3b3422226f7911c0e63876b3","downloaded_from":"2026-09-10T00:48:29.629Z","last_downloaded_at":"2026-09-10T00:48:29.629Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478403","source_sha256":"04868c8e4532be23feac85cca99c8a748d062fffbae84e12a2dea1c260c70a66"}}