Chapter 9

Movie Accounting


This chapter addresses film accounting on a general level, highlighting some of the characteristics that make accounting for movies unique. The public’s fascination with every aspect of the movie business extends to disputes over accounting, which occur regularly. “Hollywood accounting” is a code word for creative interpretation of financial data. Harry Potter and the Order of the Phoenix, Return of the Jedi, Coming to America, Batman, Lord of the Rings, Forrest Gump, and My Big Fat Greek Wedding all engendered disputes that have brought studio accounting practices under public scrutiny.

Some of the largest general accounting firms working in the film industry are KPMG, PricewaterhouseCoopers, Deloitte Touche Tohmatsu, ...

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