{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/922/10/#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":"922","topic_title":"Entertainment—Cable Television","subtopic":"922-10","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":"922-10-15-1","para":"15-1","html":"
The Subtopics within the Entertainment—Cable Television 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—Cable Television Subtopics. Entities within the scope of this Topic shall also comply with the applicable standards not included in this Topic.
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The guidance in this Topic applies to all entities in the cable television industry.
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