Specialized 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: February 06, 2017

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $25.00!

Author:Delta CPE
Course No:ACT-ENTGAAP-4896
Recommended CPE:2.50
Delivery Method:Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
Add To Your Cart

Ready to take a course?

  • Includes all self study courses
  • Earn as many CPE credit as you need
  • 100% Guaranteed
Buy Self Study Membership

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.
  • Recognizes the key provisions of the new revenue (ASC 606) and leasing standards (ASC 842) and identify the potential impact upon adoption of these guidelines.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Sponsor Number: 109423

 (608ms)
CPE-WEB02 174.129.163.89 url(WWW.CPEDEPOT.COM)-domain(WWW.CPEDEPOT.COM)-anon

Search Courses

Group Plan

Group plans are convenient and cost effective!

Authors Wanted

We are looking for authors!