{"iri":"http://fasb.org/us-gaap/2026#AccountingStandardsUpdate201902Member","label":"Accounting Standards Update 2019-02 [Member] (Deprecated 2025)","definition":"Accounting Standards Update 2019-02 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).","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#AccountingStandardsUpdate201902Member"}