# ASC 928-10-15: Entertainment—Music — Overall — 15 Scope and Scope Exceptions

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/928/10/#15-scope-and-scope-exceptions)

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## ASC 928-10-15: 15 Scope and Scope Exceptions

[Read section](https://asc.understandingaccounting.org/asc/928/10/#15-scope-and-scope-exceptions)

SEC content: no

#### Overall Guidance

##### [928-10-15-1](https://asc.understandingaccounting.org/asc/928/10/#928-10-15-1)

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The Subtopics within the Entertainment—Music 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—Music Subtopics. Entities within the scope of this Topic shall also comply with the applicable guidance not included in this Topic.

#### Entities

##### [928-10-15-2](https://asc.understandingaccounting.org/asc/928/10/#928-10-15-2)

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The guidance in the Entertainment—Music Topic applies to licensors and licensees in the record and music industry.