# ASC 926-20-65: Entertainment—Films — Other Assets—Film Costs — 65 Transition and Open Effective Date Information

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/926/20/#65-transition-and-open-effective-date-information)

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## ASC 926-20-65: 65 Transition and Open Effective Date Information

[Read section](https://asc.understandingaccounting.org/asc/926/20/#65-transition-and-open-effective-date-information)

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##### [926-20-65-1](https://asc.understandingaccounting.org/asc/926/20/#926-20-65-1)

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Paragraph superseded on 06/26/2015 after the end of the transition period stated in Accounting Standards Update No. 2012-07, _Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of Unamortized Film Costs_.

##### [926-20-65-2](https://asc.understandingaccounting.org/asc/926/20/#926-20-65-2)

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Paragraph superseded on 12/14/2022 after the end of the transition period stated in Accounting Standards Update No. 2019-02, _Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350): Improvements to Accounting for Costs of Films and License Agreements for Program Materials_.