Specialized GAAP - EntertainmentCode: 20-GAAP-ENT
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Course Details
73 pages
Course description and objectives:
Specialized Industry GAAP: EntertainmentThis 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.
Major Topics:
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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.
Presentation Method: QAS Self-Study
Category: Accounting
CPE credit: 3 Hours
Program Level: Update
Prerequisites: None
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase
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American CPE, 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 addressed to: National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417. Web site: www.nasbaregistry.org
NASBA QAS Sponsor number 108096
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