# ASC 605-928-60: Revenue Recognition — Entertainment—Music — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/605/928/#60-relationships)

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): 2026-09-10T00:48:29.629Z to 2026-09-10T00:48:29.629Z

Record version: sha256:a8396d7039ab26829917964f408b36aa90260b6c3b3422226f7911c0e63876b3

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 605-928-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/605/928/#60-relationships)

SEC content: no

##### [605-928-60-1](https://asc.understandingaccounting.org/asc/605/928/#605-928-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T00:48:29.629Z to 2026-09-10T00:48:29.629Z

Record version: sha256:9e63742416e01e1b75b71ba37091b46effc9a06ea5609fcf615d157b754103ef

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
