# ASC 845-920-15: Nonmonetary Transactions — Entertainment—Broadcasters — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/845/920/#15-scope-and-scope-exceptions)

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): 2026-09-10T02:00:19.506Z to 2026-09-10T02:00:19.506Z

Record version: sha256:5e2481678802a57742b097b06de54582c7c11cfb179d515eb83172a71ffaeb6d

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 845-920-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/845/920/#15-scope-and-scope-exceptions)

SEC content: no

##### [845-920-15-1](https://asc.understandingaccounting.org/asc/845/920/#845-920-15-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:00:19.506Z to 2026-09-10T02:00:19.506Z

Record version: sha256:b072edabc9fd26c6253e54026fb56d613ca3579f22b74635e2357cfe5e3af4ac

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[Paragraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).