ASU 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

This update releases 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). This update is the final version of Proposed Accounting Standards Update 2018-290, which has been deleted.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2018-290—Entertainment—Films—Other Assets—Film Costs (Subtopic 926-20) and Entertainment—Broadcasters—Intangibles—Goodwill and Other (Subtopic 920-350), which has been deleted.

Issued: March 06, 2019