FASB ASC 915 – Development Stage Entities
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 915 (ASC 915) to address topics related to companies in the stages of development. These companies usually engage in activities such as raising capital, research and development, exploring for revenue streams, as well as many others.
Check out more high level explanations of the FASB ASC in our Guide to the Accounting Standards Codification!
For more in depth information on this and other FASB ASC topics, check out the following books.
FASB ASC 920 – Entertainment – Broadcasters
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 920 (ASC 920) to address topics related to television broadcasters. Often times the network affiliation of these companies can require special attention from accountants as it defines the amount of compensation they receive for advertising as well as costs of network programming.
Check out more high level explanations of the FASB ASC in our Guide to the Accounting Standards Codification!
For more in depth information on this and other FASB ASC topics, check out the following books.
FASB ASC 922 – Entertainment – Cable Television
The Financial Accounting Standards Board (FASB) released Accounting Standards Codification 922 (ASC 922) to address those topics related to companies that provide cable television services to customers. Among the interesting areas related to this are the costs and revenues from constructing and operating the systems to deliver the services.
Check out more high level explanations of the FASB ASC in our Guide to the Accounting Standards Codification!
For more in depth information on this and other FASB ASC topics, check out the following books.