ASC 922 — Entertainment — Cable Television
Below is an overview of FASB Accounting Standards Codification Topic 922, Entertainment — Cable Television, as well as a list of FASB Accounting Standards Updates (ASUs) and proposed ASUs related to this Topic.
Overview
ASC 922-10 notes that this Topic "addresses the standards of financial accounting and reporting for costs, expenses, and revenues applicable to the construction and operation of a cable television system." The guidance is included in the following intersecting Subtopics:
The full text of ASC 922 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 http://www.usgaapplus.com 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:
- ASU 2014-09, Revenue From Contracts With Customers (issued May 2014; effective December 15, 2016, for public entities).
- ASU 2009-02, Omnibus Update—Amendments to Various Topics for Technical Corrections (issued June 2009; effective June 15, 2009).
Proposed FASB Accounting Standards Updates
No current proposed ASUs on Topic 922.