{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/920/10/#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":"920","topic_title":"Entertainment—Broadcasters","subtopic":"920-10","subtopic_title":"Overall","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"920-10-00-1","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=\"SL51653194-203234\"><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\">Barter</strong></td><td class=\"entry\">Superseded</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</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/920/10/#920-10-05-2\" class=\"xref\">920-10-05-2</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr><tr><td class=\"entry\"><a href=\"/asc/920/10/#920-10-15-3\" class=\"xref\">920-10-15-3</a></td><td class=\"entry\">Amended</td><td class=\"entry\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Accounting Standards Update No. 2014-09</a></td><td class=\"entry\">05/28/2014</td></tr></table></div></div>","snippet":"The following table identifies the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBarter | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | | |\n920…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:cbac87951751a5f161369233268ce1d4354746eb6c72c036bd10b8e5c6f95afe","downloaded_from":"2026-09-10T02:10:41.501Z","last_downloaded_at":"2026-09-10T02:10:41.501Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483263","source_sha256":"9e0fab4bd4b17d8dbc00b375e0ba88c49851e0fecdf21708d1146ae4cedb3e65"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:3bf5becf30ef1df999b744d249b04328920725fbbc1c5f8d2a6104ffa249e4bd","downloaded_from":"2026-09-10T02:10:41.501Z","last_downloaded_at":"2026-09-10T02:10:41.501Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483263","source_sha256":"9e0fab4bd4b17d8dbc00b375e0ba88c49851e0fecdf21708d1146ae4cedb3e65"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c102e1c0451604c2ddf041f66a93dc737d7da4ea3c568adfec3aed4aaa719f3b","downloaded_from":"2026-09-10T02:10:41.501Z","last_downloaded_at":"2026-09-10T02:10:41.501Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483263","source_sha256":"9e0fab4bd4b17d8dbc00b375e0ba88c49851e0fecdf21708d1146ae4cedb3e65"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c102e1c0451604c2ddf041f66a93dc737d7da4ea3c568adfec3aed4aaa719f3b","downloaded_from":"2026-09-10T02:10:41.501Z","last_downloaded_at":"2026-09-10T02:10:41.501Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483263","source_sha256":"9e0fab4bd4b17d8dbc00b375e0ba88c49851e0fecdf21708d1146ae4cedb3e65"}}