{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/705/926/#00-status","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":"705","topic_title":"Cost of Sales and Services","subtopic":"705-926","subtopic_title":"Entertainment—Films","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"705-926-00-1","para":"00-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The following table identifies the changes made to this Subtopic.</div><div class=\"norm-text\"><table class=\"asc-table\" id=\"SL51654628-203242\"><tr><td class=\"entry\"><strong class=\"ph b\">Paragraph</strong></td><td class=\"entry\"><strong class=\"ph b\">Action</strong></td><td class=\"entry\"><strong class=\"ph b\">Accounting Standards Update</strong></td><td class=\"entry\"><strong class=\"ph b\">Date</strong></td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Revenue</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td><td class=\"entry\"></td></tr><tr><td class=\"entry\"><a href=\"/asc/705/926/#705-926-25-1\" class=\"xref\">926-705-25-1</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nRevenue | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | | |\n92…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:9b899441e35b036635729fd4477718d177938f29f27b464709553695edd7c352","downloaded_from":"2026-09-10T00:56:26.941Z","last_downloaded_at":"2026-09-10T00:56:26.941Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479241","source_sha256":"59fa2b6ec85400599657be39c065f55bc661458d603b112cf2ccce132945e66b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f69ce420bfe2169fcb398500469738cd4c8976e905b742948e96fbaf14e3dd00","downloaded_from":"2026-09-10T00:56:26.941Z","last_downloaded_at":"2026-09-10T00:56:26.941Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479241","source_sha256":"59fa2b6ec85400599657be39c065f55bc661458d603b112cf2ccce132945e66b"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30c338f1674739709aa56a42b73cbbe6fe745f4facc6c6289f448fedd422c14b","downloaded_from":"2026-09-10T00:56:26.941Z","last_downloaded_at":"2026-09-10T00:56:26.941Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479241","source_sha256":"59fa2b6ec85400599657be39c065f55bc661458d603b112cf2ccce132945e66b"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:30c338f1674739709aa56a42b73cbbe6fe745f4facc6c6289f448fedd422c14b","downloaded_from":"2026-09-10T00:56:26.941Z","last_downloaded_at":"2026-09-10T00:56:26.941Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147479241","source_sha256":"59fa2b6ec85400599657be39c065f55bc661458d603b112cf2ccce132945e66b"}}