film licensing

Liabilities1

1. 430-926Entertainment—Films430 Deferred Revenue

   This subtopic formerly addressed deferred revenue (advances and license fees received before recognition) for entertainment—films entities. Every substantive paragraph in Sections 05, 15, and 25 was superseded by ASU 2014-09 (the revenue standard), so the subtopic contains no remaining guidance. Film-related contract liabilities are now accounted for under ASC 606 and ASC 926-605/926-10 as amended.