{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/845/926/#15-scope-and-scope-exceptions","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":"845","topic_title":"Nonmonetary Transactions","subtopic":"845-926","subtopic_title":"Entertainment—Films","section":{"number":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"845-926-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Paragraph superseded by Accounting Standards Update No. 2014-09</a>.</div></div>","snippet":"Paragraph superseded by Accounting Standards Update No. 2014-09.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b528aa49736006a860439e73d1d4aa34617e7ebb69f20357b44d6a265ef0904e","downloaded_from":"2026-09-10T02:00:36.466Z","last_downloaded_at":"2026-09-10T02:00:36.466Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478319","source_sha256":"ac615bd106a7da78b3dfe6bed2a059dd613ecdd198a9f497b69ed0be7c7f154c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0dc1c48b7008c123a44e6690426b6da64dbf41387008fac02a83af8fa0e7c4a6","downloaded_from":"2026-09-10T02:00:36.466Z","last_downloaded_at":"2026-09-10T02:00:36.466Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478319","source_sha256":"ac615bd106a7da78b3dfe6bed2a059dd613ecdd198a9f497b69ed0be7c7f154c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49783667e0c5f3f5bf2eca5c05ef3a7bfcd29eae13dd22999bccc82c90b4a3fd","downloaded_from":"2026-09-10T02:00:36.466Z","last_downloaded_at":"2026-09-10T02:00:36.466Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478319","source_sha256":"ac615bd106a7da78b3dfe6bed2a059dd613ecdd198a9f497b69ed0be7c7f154c"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:49783667e0c5f3f5bf2eca5c05ef3a7bfcd29eae13dd22999bccc82c90b4a3fd","downloaded_from":"2026-09-10T02:00:36.466Z","last_downloaded_at":"2026-09-10T02:00:36.466Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478319","source_sha256":"ac615bd106a7da78b3dfe6bed2a059dd613ecdd198a9f497b69ed0be7c7f154c"}}