A.23 ASC 926, Entertainment — Films

50-1A An entity shall disclose its methods of accounting for film costs, including, but not limited to, the following:

1. The method(s) used in computing amortization
2. For impairment, a description of the unit(s) of account used for impairment testing and the method(s) used for determining fair value.

50-4C For impairment amounts recognized for films or film groups, an entity shall disclose the following information in the notes to financial statements that include the period in which the impairment is recognized:

1. A general description of the facts and circumstances leading to the impairment
2. The aggregate amount of impairment losses
3. The caption in the income statement where the impairment losses are recorded
4. If applicable, the segment(s) under Topic 280 where the impairment losses are recorded.