ASC

Concept

broadcaster receivables

Referenced in 1 subtopic across 1 area.

Assets1

  1. 310-920Entertainment—Broadcasters310 Receivables

    ASC 310-920 formerly provided industry-specific guidance on receivables arising in broadcasting arrangements. Both of its substantive paragraphs — the overview/background paragraph (310-920-05-1) and the recognition paragraph (310-920-25-1) — were superseded by ASU No. 2014-09 (Revenue from Contracts with Customers). As a result, the subtopic contains no remaining operative guidance.