{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/920/10/#05-overview-and-background","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":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"920-10-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\"><span class=\"sfragment\" id=\"sfr_DA20C796-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">The Entertainment—Broadcasters Topic presents standards of financial accounting and reporting for <a href=\"/glossary/b/#broadcaster\" class=\"term\" title=\"An entity or an affiliated group of entities that transmits radio or television program material.\"><span>broadcasters</span></a>. </span></span></div></div>","snippet":"The Entertainment—Broadcasters Topic presents standards of financial accounting and reporting for broadcasters.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:fe9df97687c8967fe69a89b6f73654934b549aab5becd74d8562b861a9830ae7","downloaded_from":"2026-09-10T02:10:45.253Z","last_downloaded_at":"2026-09-10T02:10:45.253Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483238","source_sha256":"7ee977aa04c6d8f9d79fcf9bf19fcac985f1dca850f3b3547dc6ea46d9282f7c"}},{"citation":"920-10-05-2","para":"05-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Entertainment—Broadcasters Topic includes several Subtopics:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Overall</div></li><li class=\"li-norm\"><span class=\"linum\">b</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">c</span><div class=\"p\">Intangibles—Goodwill and Other</div></li><li class=\"li-norm\"><span class=\"linum\">d</span><div class=\"p\">Liabilities</div></li><li class=\"li-norm\"><span class=\"linum\">e</span><div class=\"p\">Commitments</div></li><li class=\"li-norm\"><span class=\"linum\">f</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li><li class=\"li-norm\"><span class=\"linum\">g</span><div class=\"p\"><a href=\"/updates/asu-2014-09/\" class=\"xref\">Subparagraph superseded by Accounting Standards Update No. 2014-09</a>.</div></li></ol></div></div>","snippet":"The Entertainment—Broadcasters Topic includes several Subtopics:\n(a) Overall\n(b) Subparagraph superseded by Accounting Standards Update No. 2014-09.\n(c) Intangibles—Goodwill and Other\n(d) Liabilities\n(e) Commitments\n(f) …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7537f0730a8e2b0963fe5f06791cba3d1cc78c5e0dbf0de4f3e4966d93d7983a","downloaded_from":"2026-09-10T02:10:45.253Z","last_downloaded_at":"2026-09-10T02:10:45.253Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval 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