{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/920/","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.","number":"920","title":"Entertainment—Broadcasters","area":"Industry","group":"92X Entertainment","subtopics":[{"number":"920-10","topic":"920","title":"Overall","area":"Industry","paragraphs":6,"summary":"ASC 920-10 is the Overall subtopic of the Entertainment—Broadcasters Topic, which sets out industry-specific financial accounting and reporting standards for broadcasters. It is incremental guidance only: broadcasters must also apply all other applicable GAAP (920-10-15-1). The Topic covers all entities considered broadcasters and all their transactions, including network affiliation agreements, but excludes broadcasters that own the film (program material) they show, which instead follow ASC 926 (920-10-15-2, 15-3).","concepts":["broadcaster","program material","network affiliation agreement","incremental industry-specific guidance","license agreements for program material","scope exception"],"categories":["Industry-specific","Intangibles and goodwill","Contingencies and guarantees"],"level":"introductory","topic_title":"Entertainment—Broadcasters","sections":[{"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":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
BarterSupersededAccounting Standards Update No. 2014-0905/28/2014
920-10-05-2AmendedAccounting Standards Update No. 2014-0905/28/2014
920-10-15-3AmendedAccounting Standards Update No. 2014-0905/28/2014
","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the changes made to this Subtopic.\nParagraph | Action | Accounting Standards Update | Date |\n| | | |\nBarter | Superseded | Accounting Standards Update No. 2014-09 | 05/28/2014 |\n| | |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"}},{"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":"
The Entertainment—Broadcasters Topic presents standards of financial accounting and reporting for broadcasters.
","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":"
The Entertainment—Broadcasters Topic includes several Subtopics:
  1. a
    Overall
  2. b
    Subparagraph superseded by Accounting Standards Update No. 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.
  7. g
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
","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 timestamps","source_key":"1943274/2147483238","source_sha256":"7ee977aa04c6d8f9d79fcf9bf19fcac985f1dca850f3b3547dc6ea46d9282f7c"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ef895352594c8b4ad9de0d53f56815cd6ec6b2c00dc87916fca38b35afad1c97","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"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:bc17a4fe334cb57f0a9faf0c5793734ca41e7531f8de0e217caffb636345e9ad","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"}},{"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":"
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.
","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":"
The guidance in the Entertainment—Broadcasters Topic applies to all entities that are considered broadcasters, with the following exception:
  1. a
    Broadcasters that own the film (program material) shown on their cable, network, or local television outlets (for guidance see Topic 926).
","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":"
The guidance in the Entertainment—Broadcasters Topic applies to all transactions and activities including the following:
  1. a
    Network affiliation agreements.
","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"}}],"enrichment":{"summary":"ASC 920-10 is the Overall subtopic of the Entertainment—Broadcasters Topic, which sets out industry-specific financial accounting and reporting standards for broadcasters. It is incremental guidance only: broadcasters must also apply all other applicable GAAP (920-10-15-1). The Topic covers all entities considered broadcasters and all their transactions, including network affiliation agreements, but excludes broadcasters that own the film (program material) they show, which instead follow ASC 926 (920-10-15-2, 15-3).","key_points":["ASC 920 presents standards of financial accounting and reporting for broadcasters (920-10-05-1).","The Topic is organized into Subtopics including Overall, Intangibles—Goodwill and Other, Liabilities, and Commitments; several former subparagraphs were superseded by ASU 2014-09 (920-10-05-2).","Guidance in ASC 920 is incremental industry-specific guidance; entities within scope must also comply with all applicable standards outside this Topic (920-10-15-1).","The Topic applies to all entities considered broadcasters, except broadcasters that own the film (program material) shown on their cable, network, or local television outlets, which apply Topic 926 (920-10-15-2).","The Topic applies to all transactions and activities of broadcasters, including network affiliation agreements (920-10-15-3)."],"categories":["Industry-specific","Intangibles and goodwill","Contingencies and guarantees"],"audience_level":"introductory","student_note":"Remember that ASC 920 is a scope-and-overview subtopic: it adds industry rules on top of, never in place of, general GAAP. The classic trap is the ASC 926 carve-out — a broadcaster that owns the program material it airs accounts for that film under Entertainment—Films, not under 920.","related_topics":["926","920-350","920-405","920-440","606"],"key_concepts":["broadcaster","program material","network affiliation agreement","incremental industry-specific guidance","license agreements for program material","scope exception"],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c454e50ce7575f6b71abd82944ad369e69412131c7b9612e11a0c47cdf8d6aa6","downloaded_from":"2026-09-10T02:10:41.501Z","last_downloaded_at":"2026-09-10T02:10:50.750Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"related":[{"number":"922-10","title":"Overall","topic_title":"Entertainment—Cable 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retrieval timestamps"}},{"number":"926-10","title":"Overall","topic_title":"Entertainment—Films","score":0.8029,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1061e46e292a99f1f20ed80a4d682d597ed0a1a5069392dbc722152b7b46071a","downloaded_from":"2026-09-10T02:11:25.730Z","last_downloaded_at":"2026-09-10T02:11:34.569Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"310-920","title":"Entertainment—Broadcasters","topic_title":"Receivables","score":0.7894,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:809c3402b3b08f99c4fbe9bc2b00111b33bba20c341af2ee739d7d01dd545194","downloaded_from":"2026-09-09T23:28:48.719Z","last_downloaded_at":"2026-09-09T23:28:53.444Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},{"number":"845-920","title":"Entertainment—Broadcasters","topic_title":"Nonmonetary 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established by retrieval timestamps"}}],"prev":{"number":"915-10","title":"Overall","topic_title":"Development Stage Entities","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b54dfdb623ccc77c3fe264e27f29b8c34df673bed1f612dba4f03ea3030ef75","downloaded_from":"2026-09-10T02:10:30.408Z","last_downloaded_at":"2026-09-10T02:10:38.852Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}},"next":{"number":"922-10","title":"Overall","topic_title":"Entertainment—Cable 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incremental, industry-specific accounting and reporting guidance for broadcasters; the Overall subtopic (920-10) establishes the scope and organization of that guidance. Because it is incremental only, a broadcaster must also apply all other applicable GAAP outside the Topic (920-10-15-1). The Topic reaches all entities considered broadcasters and all of their transactions and activities, including network affiliation agreements (920-10-15-3), but excludes broadcasters that own the film (program material) they show, which instead follow ASC 926 Entertainment—Films (920-10-15-2). Related subtopics address Intangibles—Goodwill and Other, Liabilities, and Commitments, with several items superseded by ASU 2014-09 (920-10-05-2).","concepts":["broadcasters","incremental industry-specific guidance","scope and scope exceptions","network affiliation agreements","program material (film) rights","asc 926 films cross-reference"],"categories":["Industry-specific","Intangibles and goodwill","Recognition","Revenue"],"level":"intermediate","provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:dbd48eba72533a4e51ab8f5e33c9b72b6113cb0db73f465296aedb12b3b27af3","downloaded_from":"2026-09-10T02:10:41.501Z","last_downloaded_at":"2026-09-10T02:10:50.750Z","date_scope":"source_page_range","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps"}}