# ASC 835-926-05: Interest — Entertainment—Films — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/835/926/#05-overview-and-background)

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## ASC 835-926-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/835/926/#05-overview-and-background)

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##### [835-926-05-1](https://asc.understandingaccounting.org/asc/835/926/#835-926-05-1)

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This Subtopic addresses the accounting and reporting by entities in the film production and distribution industry for interest costs incurred in the production of a film.