{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/926/10/#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":"926","topic_title":"Entertainment—Films","subtopic":"926-10","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":"926-10-15-1","para":"15-1","html":"
The Subtopics within the Entertainment—Films Topic only provide incremental industry-specific guidance for the entities defined in this Scope Section, or as further defined in the Scope Section of the individual Entertainment—Films Subtopics. Entities within the scope of this Topic shall also comply with the applicable guidance not included in this Topic.
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The guidance in this Topic applies to all entities that are producers or distributors that own or hold rights to distribute or exploit all kinds of films in one or more markets and territories. This Topic also applies to films exploited by the entity directly, or licensed or sold to others.
","snippet":"The guidance in this Topic applies to all entities that are producers or distributors that own or hold rights to distribute or exploit all kinds of films in one or more markets and territories. This Topic also applies to…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:c292198b15d08aadb7829d0f2c3fa788aa1b73b52c7dd2ba75182ae4ab1c038f","downloaded_from":"2026-09-10T02:11:31.944Z","last_downloaded_at":"2026-09-10T02:11:31.944Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483205","source_sha256":"3fa4a82928f3f6be9108ccd8d4b6db643b75523d8917ba574e29c0be5f260627"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:f67c32dae83daa8a4c410903b94b3643796ecefee32447339e7e440adbaf98c8","downloaded_from":"2026-09-10T02:11:31.944Z","last_downloaded_at":"2026-09-10T02:11:31.944Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483205","source_sha256":"3fa4a82928f3f6be9108ccd8d4b6db643b75523d8917ba574e29c0be5f260627"}},{"block":null,"heading":"Transactions","paragraphs":[{"citation":"926-10-15-3","para":"15-3","html":"
The guidance in this Topic does not apply to the following transactions and activities:
  1. a
    Accounting for the creation and distribution of recorded music products. For guidance on this subject, see Topic 928.
  2. b
    Financial reporting by cable television entities. For guidance on this subject, see Topic 922.
  3. c
    Financial reporting by broadcasters. For guidance on this subject, see Topic 920.
  4. d
    Accounting for the costs of computer software to be sold, leased, or otherwise marketed. For guidance on this subject, see Topic 985.
  5. e
    Subparagraph superseded by Accounting Standards Update No. 2014-09.
  6. f
    Accounting for the film and software costs associated with developing entertainment and educational software products. For guidance on this subject, see Subtopic 720-35.
","snippet":"The guidance in this Topic does not apply to the following transactions and activities:\n(a) Accounting for the creation and distribution of recorded music products. For guidance on this subject, see Topic 928.\n(b) Financ…","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:7b5c8e8bd3af57dbc54dfa975d28384dd8642b3b6d607c70f19c13a9a5934fc4","downloaded_from":"2026-09-10T02:11:31.944Z","last_downloaded_at":"2026-09-10T02:11:31.944Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483205","source_sha256":"3fa4a82928f3f6be9108ccd8d4b6db643b75523d8917ba574e29c0be5f260627"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:852c1d075a1b9943007d22e8a05aef55a80e257873c11dd0ecd9f4934c26f597","downloaded_from":"2026-09-10T02:11:31.944Z","last_downloaded_at":"2026-09-10T02:11:31.944Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483205","source_sha256":"3fa4a82928f3f6be9108ccd8d4b6db643b75523d8917ba574e29c0be5f260627"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b36ffc2c9ba03157e41cfe8d919f5abe52012085edd4badb129250cdaa287a55","downloaded_from":"2026-09-10T02:11:31.944Z","last_downloaded_at":"2026-09-10T02:11:31.944Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483205","source_sha256":"3fa4a82928f3f6be9108ccd8d4b6db643b75523d8917ba574e29c0be5f260627"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:b36ffc2c9ba03157e41cfe8d919f5abe52012085edd4badb129250cdaa287a55","downloaded_from":"2026-09-10T02:11:31.944Z","last_downloaded_at":"2026-09-10T02:11:31.944Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147483205","source_sha256":"3fa4a82928f3f6be9108ccd8d4b6db643b75523d8917ba574e29c0be5f260627"}}