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ASC 920 — Entertainment — Broadcasters

Below is an overview of FASB Accounting Standards Codification Topic 920, Entertainment — Broadcasters, as well as a list of FASB Accounting Standards Updates (ASUs) and proposed ASUs related to this Topic.


ASC 920 provides incremental industry-specific guidance for broadcasters except those that "own the film (program material) shown on their cable, network, or local television outlets" and applies to all transactions, including barter transactions and network affiliation agreements. The guidance is included in the following intersecting Subtopics:

The full text of ASC 920 can be found in the FASB Accounting Standards Codification (link to the FASB's Web site; registration required). Also, the full text of the Codification and Deloitte-authored Q&As related to the Codification are available in the Deloitte Accounting Research Tool (DART) Web site (subscription required).

Content from the FASB Accounting Standards Codification® included at is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission.

FASB Accounting Standards Updates

The following ASUs amended the guidance in this Topic:

    Proposed FASB Accounting Standards Updates

      No current proposed ASUs on Topic 920.

      Correction list for hyphenation

      These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.