# ASC 705-926-00: Cost of Sales and Services — Entertainment—Films — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/705/926/#00-status)

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Source downloaded (UTC): 2026-09-10T00:56:26.941Z to 2026-09-10T00:56:26.941Z

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## ASC 705-926-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/705/926/#00-status)

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##### [705-926-00-1](https://asc.understandingaccounting.org/asc/705/926/#705-926-00-1)

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Source downloaded (UTC): 2026-09-10T00:56:26.941Z to 2026-09-10T00:56:26.941Z

Record version: sha256:9b899441e35b036635729fd4477718d177938f29f27b464709553695edd7c352

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The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL51654628-203242"><tbody><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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2014-09/" class="xref">Accounting Standards Update No. 2014-09</a></td><td class="entry">05/28/2014</td></tr></tbody></table>