Specialized Industry GAAP: Entertainment
pecialized Industry GAAP: Entertainment. This course discusses all of the important authoritative pronouncements on GAAP for entertainment industries. This course addresses accounting principles, financial reporting presentation requirements, required and recommended disclosures for the entertainment industries such as broadcast, cable television, film, and music.

Each citation in this course will have its ASC topic number and description, ASC citation (XXX-YY-ZZ-PP).

Course Publication Date: October 04, 2015

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Delta CPE
Course No:ACT-ENTGAAP-489
Recommended CPE:2.00
Delivery Method:Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
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Learning Objectives
  • Recognize the reporting requirements for network affiliation agreements.
  • Identify the accounting requirement for barter transactions in the broadcast industry.
  • Identify key terms and how to treat different cost for the cable TV industry.
  • Recognize the direct selling costs for cable television providers.
  • Recognize different film costs, including participation costs, exploitation costs, and manufacturing costs, and their accounting.
  • Recognize factors that should be used to estimate future cash flows for a film.
  • Identify conditions for recognizing music as an outright sale vs. a license.
  • Account for royalty payments to music artists.

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