Entertainment Industry Accounting ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $29.00
Non-Member Price $33.00
Overview
A number of accounting standards are targeted at the entertainment industry, requiring businesses to follow specific rules for license agreements, the buildout of cable systems, film costs, music licensing, and more. Entertainment Industry Accounting covers these accounting requirements, along with related presentation and disclosure topics, with the intent of clarifying how specific transactions are to be handled. This course covers the accounting for broadcasting, cable television, films, and music.
Highlights
Accounting for broadcasting. Accounting for cable television. Accounting for films. Accounting for music.
Prerequisites
None.
Designed For
CPAs and other business and finance professionals.
Objectives
Recognize the circumstances under which a license agreement is recognized in the accounting records of a broadcaster. Specify the requirements for capitalizing interest when building out a cable television system. Cite the characteristics of the various costs incurred during the production and release of a film. Describe the indicators that point toward the impairment of a film asset. Specify the proper accounting for a record master.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Steven Bragg, Western CPE
Steven M. Bragg, CPA, is a full-time book and course author who has written more than 70 business books. He provides Western CPE with self-study courses in the areas of accounting and finance, with an emphasis on the practical application of accounting standards and management techniques. A sampling of his courses include the The New Controller Guidebook, The GAAP Guidebook, Accountants’ Guidebook, and Closing the Books: An Accountant’s Guide. He also manages the Accounting Best Practices podcast.
Steven has been the CFO or controller of both public and private companies and has been a consulting manager with Ernst & Young and an auditor with Deloitte & Touche. He holds an MBA from Babson College, a Master of Finance from Bentley College, and a BA from the University of Maine (summa cum laude).
Non-Member Price $33.00
Member Price $29.00