# ASC 926-20-00: Entertainment—Films — Other Assets—Film Costs — 00 Status Source: FASB Accounting Standards Codification, Basic View [Read online](https://asc.understandingaccounting.org/asc/926/20/#00-status) 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. Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure. Source downloaded (UTC): 2026-09-10T02:11:36.539Z to 2026-09-10T02:11:36.539Z Record version: sha256:94d81cb48c39a067ced7d340a5fbdaad9c393b188bd9571f77f10c17e283c93e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. ## ASC 926-20-00: 00 Status [Read section](https://asc.understandingaccounting.org/asc/926/20/#00-status) SEC content: no ##### [926-20-00-1](https://asc.understandingaccounting.org/asc/926/20/#926-20-00-1) Pending content: no Source downloaded (UTC): 2026-09-10T02:11:36.539Z to 2026-09-10T02:11:36.539Z Record version: sha256:300059525a0c274f7a4de5598f18b9ab90c3c1048c74ebb0e00e9fc794b0a40e Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f Effective as of: not established by retrieval timestamps. The following table identifies the changes made to this Subtopic.

Paragraph	Action	Accounting Standards Update	Date

Contract	Added	Accounting Standards Update No. 2014-09	05/28/2014
Film Group	Added	Accounting Standards Update No. 2019-02	03/06/2019
Initial Market	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
Revenue	Superseded	Accounting Standards Update No. 2014-09	05/28/2014
Secondary Markets	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
Significant Changes	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
Significant Changes to a Film	Added	Accounting Standards Update No. 2019-02	03/06/2019
Spot Rate	Added	Accounting Standards Update No. 2014-06	03/14/2014

926-20-25-6	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-25-6	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-25-7	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-25-8	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-1	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-1	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-35-2	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-3A through 35-3C	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-4	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-5	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-35-6	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-35-7	Amended	Accounting Standards Update No. 2014-06	03/14/2014
926-20-35-9 through 35-11	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-12	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-12	Amended	Accounting Standards Update No. 2012-07	10/24/2012
926-20-35-12A	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-12B	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-13 through 35-17	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-35-14	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-35-18	Superseded	Accounting Standards Update No. 2012-07	10/24/2012
926-20-35-19	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-40-4	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-40-4	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-40-5	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-45-1	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-45-2	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-50-1	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-50-1A	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-50-2	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-50-3	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-50-4	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-50-4A	Amended	Accounting Standards Update No. 2024-03	11/04/2024
926-20-50-4A through 50-4C	Added	Accounting Standards Update No. 2019-02	03/06/2019
926-20-50-4C	Amended	Accounting Standards Update No. 2024-03	11/04/2024
926-20-55-2 through 55-4	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-55-6 through 55-8	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-55-9 through 55-11	Superseded	Accounting Standards Update No. 2019-02	03/06/2019
926-20-55-12 through 55-15	Amended	Accounting Standards Update No. 2019-02	03/06/2019
926-20-55-13 through 55-15	Amended	Accounting Standards Update No. 2014-09	05/28/2014
926-20-65-1	Added	Accounting Standards Update No. 2012-07	10/24/2012
926-20-65-2	Added	Accounting Standards Update No. 2019-02	03/06/2019