Exposure Documents Open for Comment
(Exposure Documents issued after 2002 are available from the Exposure Drafts and Other Documents Issued for Public Comment and Related Comment Letters page of the Online Public Reference Room.)
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|Proposed Accounting Standards Update—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 (a consensus of the FASB Emerging Issues Task Force)
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1Changes to the U.S. GAAP Financial Reporting Taxonomy are available on the Proposed Taxonomy Improvements page.