# ASC 855-926-00: Subsequent Events — Entertainment—Films — 00 Status

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/855/926/#00-status)

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): 2026-09-10T02:05:12.680Z to 2026-09-10T02:05:12.680Z

Record version: sha256:a83f6001d25f9a4d0d190642b942c37c3770db1a67acf8bead7f84df9194db17

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 855-926-00: 00 Status

[Read section](https://asc.understandingaccounting.org/asc/855/926/#00-status)

SEC content: no

##### [855-926-00-1](https://asc.understandingaccounting.org/asc/855/926/#855-926-00-1)

Pending content: no

Source downloaded (UTC): 2026-09-10T02:05:12.680Z to 2026-09-10T02:05:12.680Z

Record version: sha256:a4ce5c951a2106f295910e89166dbd1d15f11ba5b0d637134bd541cc5d4ca69e

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


The following table identifies the changes made to this Subtopic.

<table class="asc-table" id="SL31254278-165665"><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">Film costs</strong></td><td class="entry">Superseded</td><td class="entry"><a href="https://asc.understandingaccounting.org/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Superseded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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/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="https://asc.understandingaccounting.org/updates/asu-2012-07/" class="xref">Accounting Standards Update No. 2012-07</a></td><td class="entry">10/24/2012</td></tr></tbody></table>