# ASC 920-10-05: Entertainment—Broadcasters — Overall — 05 Overview and Background

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/920/10/#05-overview-and-background)

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## ASC 920-10-05: 05 Overview and Background

[Read section](https://asc.understandingaccounting.org/asc/920/10/#05-overview-and-background)

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##### [920-10-05-1](https://asc.understandingaccounting.org/asc/920/10/#920-10-05-1)

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The Entertainment—Broadcasters Topic presents standards of financial accounting and reporting for [broadcasters](https://asc.understandingaccounting.org/glossary/b/#broadcaster "An entity or an affiliated group of entities that transmits radio or television program material.").

##### [920-10-05-2](https://asc.understandingaccounting.org/asc/920/10/#920-10-05-2)

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The Entertainment—Broadcasters Topic includes several Subtopics:

1.  a
    
    Overall
    
2.  b
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
3.  c
    
    Intangibles—Goodwill and Other
    
4.  d
    
    Liabilities
    
5.  e
    
    Commitments
    
6.  f
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).
    
7.  g
    
    [Subparagraph superseded by Accounting Standards Update No. 2014-09](https://asc.understandingaccounting.org/updates/asu-2014-09/).