{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/926/20/#00-status","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":"926-20","subtopic_title":"Other Assets—Film Costs","section":{"number":"00","label":"00 Status","anchor":"00-status","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"926-20-00-1","para":"00-1","html":"
The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
ContractAddedAccounting Standards Update No. 2014-0905/28/2014
Film GroupAddedAccounting Standards Update No. 2019-0203/06/2019
Initial MarketSupersededAccounting Standards Update No. 2019-0203/06/2019
RevenueSupersededAccounting Standards Update No. 2014-0905/28/2014
Secondary MarketsSupersededAccounting Standards Update No. 2019-0203/06/2019
Significant ChangesSupersededAccounting Standards Update No. 2019-0203/06/2019
Significant Changes to a FilmAddedAccounting Standards Update No. 2019-0203/06/2019
Spot RateAddedAccounting Standards Update No. 2014-0603/14/2014
926-20-25-6SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-25-6AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-25-7SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-25-8AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-1AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-1AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-35-2AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-3A through 35-3C
AddedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-4AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-5AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-35-6AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-35-7AmendedAccounting Standards Update No. 2014-0603/14/2014
926-20-35-9 through 35-11
SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-35-12AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-12AmendedAccounting Standards Update No. 2012-0710/24/2012
926-20-35-12AAddedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-12BAddedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-13 through 35-17
AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-35-14AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-35-18SupersededAccounting Standards Update No. 2012-0710/24/2012
926-20-35-19AddedAccounting Standards Update No. 2019-0203/06/2019
926-20-40-4SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-40-4AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-40-5AddedAccounting Standards Update No. 2019-0203/06/2019
926-20-45-1SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-45-2AddedAccounting Standards Update No. 2019-0203/06/2019
926-20-50-1SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-50-1AAddedAccounting Standards Update No. 2019-0203/06/2019
926-20-50-2AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-50-3SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-50-4SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-50-4AAmendedAccounting Standards Update No. 2024-0311/04/2024
926-20-50-4A through 50-4C
AddedAccounting Standards Update No. 2019-0203/06/2019
926-20-50-4CAmendedAccounting Standards Update No. 2024-0311/04/2024
926-20-55-2 through 55-4
AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-55-6 through 55-8
AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-55-9 through 55-11
SupersededAccounting Standards Update No. 2019-0203/06/2019
926-20-55-12 through 55-15
AmendedAccounting Standards Update No. 2019-0203/06/2019
926-20-55-13 through 55-15
AmendedAccounting Standards Update No. 2014-0905/28/2014
926-20-65-1AddedAccounting Standards Update No. 2012-0710/24/2012
926-20-65-2AddedAccounting Standards Update No. 2019-0203/06/2019
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