October 2012
Intermediate to advanced
1321 pages
54h 22m
English
book
Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles
by Joanne M. Flood
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CHAPTER 33
SPECIALIZED INDUSTRY GAAP
CONTRACTORS—FEDERAL GOVERNMENT
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Renegotiation
Terminated Defense Contracts
ENTERTAINMENT—BROADCASTERS
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Accounting for License Agreements
Amortizing Capitalized Costs
Accounting for Network Affiliation Agreements
Accounting for Barter Transactions
Reporting and Disclosure
ENTERTAINMENT—CABLE TELEVISION
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Accounting during the Prematurity Period
Amortization
Amortizable life for portions built at different times
Installation revenues and costs
Franchise application costs
Impairment
ENTERTAINMENT—CASINOS
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
ENTERTAINMENT—FILM
Perspective and Issues
Definitions of Terms
Concepts, Rules, and Examples
Revenue Recognition
Persuasive evidence of an arrangement
Delivery
Commencement of exploitation
Fixed or determinable arrangement fee
Barter revenue
Modifications of arrangements
Product licensing
Present value
Costs and Expenses—Components
Film costs
Participation costs
Exploitation costs
Manufacturing costs
Costs and Expenses—Amortization of Film Costs and Accrual of Participation Costs
Ultimate revenue
Ultimate participation costs
Valuation of Unamortized Film Costs
Subsequent events
ENTERTAINMENT—MUSIC
Perspective and Issues
Definitions of Terms
Concepts, Rules, ...
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.