# ASC 855-926-05: Subsequent Events — Entertainment—Films — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/855/926/#05-overview-and-background)

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## ASC 855-926-05: 05 Overview and Background

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##### [855-926-05-1](https://asc.understandingaccounting.org/asc/855/926/#855-926-05-1)

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[Paragraph superseded by Accounting Standards Update No. 2012-07](https://asc.understandingaccounting.org/updates/asu-2012-07/).