{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/855/926/#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":"855","topic_title":"Subsequent Events","subtopic":"855-926","subtopic_title":"Entertainment—Films","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"855-926-00-1","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=\"SL31254278-165665\"><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\">Film costs</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2012-07/\" class=\"xref\">Accounting Standards Update No. 2012-07</a></td><td class=\"entry\">10/24/2012</td></tr><tr><td class=\"entry\"><strong class=\"ph b\">Films</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2012-07/\" class=\"xref\">Accounting Standards Update No. 2012-07</a></td><td class=\"entry\">10/24/2012</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/855/926/#855-926-05-1\" class=\"xref\">926-855-05-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2012-07/\" class=\"xref\">Accounting Standards Update No. 2012-07</a></td><td class=\"entry\">10/24/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/926/#855-926-15-1\" class=\"xref\">926-855-15-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2012-07/\" class=\"xref\">Accounting Standards Update No. 2012-07</a></td><td class=\"entry\">10/24/2012</td></tr><tr><td class=\"entry\"><a href=\"/asc/855/926/#855-926-35-1\" class=\"xref\">926-855-35-1</a></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2012-07/\" class=\"xref\">Accounting Standards Update No. 2012-07</a></td><td class=\"entry\">10/24/2012</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nFilm costs | Superseded | Accounting Standards Update No. 2012-07 | 10/24/2012 |\nFilms |…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a4ce5c951a2106f295910e89166dbd1d15f11ba5b0d637134bd541cc5d4ca69e","downloaded_from":"2026-09-10T02:05:12.680Z","last_downloaded_at":"2026-09-10T02:05:12.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477723","source_sha256":"787eae539e75089d75f4345a86157f5400bf0d9f95d7f3bfcc971401d470341d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7a5f7cb4dc5d1a676103911b3e2285aa5ae22c576ac44f25c9e653b5468d676e","downloaded_from":"2026-09-10T02:05:12.680Z","last_downloaded_at":"2026-09-10T02:05:12.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477723","source_sha256":"787eae539e75089d75f4345a86157f5400bf0d9f95d7f3bfcc971401d470341d"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a83f6001d25f9a4d0d190642b942c37c3770db1a67acf8bead7f84df9194db17","downloaded_from":"2026-09-10T02:05:12.680Z","last_downloaded_at":"2026-09-10T02:05:12.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477723","source_sha256":"787eae539e75089d75f4345a86157f5400bf0d9f95d7f3bfcc971401d470341d"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a83f6001d25f9a4d0d190642b942c37c3770db1a67acf8bead7f84df9194db17","downloaded_from":"2026-09-10T02:05:12.680Z","last_downloaded_at":"2026-09-10T02:05:12.680Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147477723","source_sha256":"787eae539e75089d75f4345a86157f5400bf0d9f95d7f3bfcc971401d470341d"}}