{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/920/10/#15-scope-and-scope-exceptions","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":"15","label":"15 Scope and Scope Exceptions","anchor":"15-scope-and-scope-exceptions","is_sec":false,"groups":[{"block":null,"heading":"Overall Guidance","paragraphs":[{"citation":"920-10-15-1","para":"15-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">The Subtopics within the Entertainment—Broadcasters Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual Entertainment—Broadcasters Subtopics. Entities within the scope of this Topic also shall comply with the applicable standards not included in this Topic.</div></div>","snippet":"The Subtopics within the Entertainment—Broadcasters Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Sections of the individual …","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c1848e3e5de8705cb8b63a988f18eb601377bf26b76665630e06460d868ee292","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1007129371da7c73dbeba9e5802075a03af26c709d7a161b2b8b39fd12895b8b","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}},{"block":null,"heading":"Entities","paragraphs":[{"citation":"920-10-15-2","para":"15-2","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in the Entertainment—Broadcasters Topic applies to all entities that are considered <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>, with the following exception:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\">Broadcasters <span class=\"sfragment\" id=\"sfr_DA35A0D2-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\">that own the film (program material) shown on their cable, network, or local television outlets (for guidance see Topic <a altsource=\"GUID-F9A8144F-D577-41E6-B92E-C433E3D5FA08.ditamap\" class=\"ditamap\">926</a>). </span></span></div></li></ol></div></div>","snippet":"The guidance in the Entertainment—Broadcasters Topic applies to all entities that are considered broadcasters, with the following exception:\n(a) Broadcasters that own the film (program material) shown on their cable, net…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:62e9e7d3d60d9bcacdcb87324f5b591696ce8728d590d8bad22f1627451ddbd5","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:e24ebc132e554cc62a061d2e2d64cf3a265766985861820cb435807126133675","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"920-10-15-3","para":"15-3","html":"<div class=\"asc-body\"><div class=\"norm-text\">The guidance in the Entertainment—Broadcasters Topic applies to all transactions and activities including the following:<ol class=\"ol-norm\"><li class=\"li-norm\"><span class=\"linum\">a</span><div class=\"p\"><span class=\"sfragment\" id=\"sfr_DA35A24D-6E93-1014-A13F-6E4B94C84136\"><span class=\"sfragment-source\"><a href=\"/glossary/n/#network-affiliation-agreement\" class=\"term\" title=\"A broadcaster may be affiliated with a network under a network affiliation agreement. Under the agreement, the station receives compensation for the network programming that it carries based on a formula designed to compensate the station for advertising sold on a network basis and included in network programming. Program costs, a major expense of television stations, are generally lower for a network affiliate than for an independent station because an affiliate does not incur program costs for network programs.\"><span>Network affiliation agreements</span></a>. </span></span></div></li></ol></div></div>","snippet":"The guidance in the Entertainment—Broadcasters Topic applies to all transactions and activities including the following:\n(a) Network affiliation agreements.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:87cf0d841289fa39e614451417540996a9a1274de0b9be87f5bc1a1e1a329e6b","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:0e8126fb56b70e8f936702a1e0f1e78b0e8285a66177ca8bf46bb404d7cd2455","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7c3c7dca44ea472a8b3140a8074a8697ab068cc65979b6bdc974f4703598a4e","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:a7c3c7dca44ea472a8b3140a8074a8697ab068cc65979b6bdc974f4703598a4e","downloaded_from":"2026-09-10T02:10:48.447Z","last_downloaded_at":"2026-09-10T02:10:48.447Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483311","source_sha256":"3ea12cfc9d10348e4989345fc5244b6e0f917059088a1eaaf9297ecae0378eb9"}}