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Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles
book

Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles

by Joanne M. Flood
October 2013
Intermediate to advanced
1460 pages
56h 14m
English
Wiley
Content preview from Wiley GAAP 2014: Interpretation and Application of Generally Accepted Accounting Principles

59   ASC 900s SPECIALIZED INDUSTRY GAAP

CONTRACTORS—FEDERAL GOVERNMENT (ASC 912)

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Renegotiation

Terminated Defense Contracts

DEVELOPMENT STAGE ENTERPRISES (ASC 915)

Perspective and Issues

Overview

Definitions of Terms

Concepts, Rules, and Examples

Disclosures

ENTERTAINMENT—BROADCASTERS (ASC 920)

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

Accounting for License Agreements

Amortizing Capitalized Costs

Example of Accounting for Program License Agreements

Accounting for Network Affiliation Agreements

Accounting for Barter Transactions

Reporting and Disclosure

ENTERTAINMENT—CABLE TELEVISION (ASC 922)

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 (ASC 924)

Perspective and Issues

Definitions of Terms

Concepts, Rules, and Examples

ENTERTAINMENT—FILM (ASC 926)

Perspective and Issues

Overview

Technical alert

Definitions of Terms

Concepts, Rules, and Examples

Revenue Recognition

Persuasive evidence of an arrangement

Delivery

Commencement of exploitation

Fixed or determinable arrangement fee

Returns and price concessions

Barter revenue

Modifications of arrangements

Example

Product licensing

Present value

Costs and Expenses—Components

Film costs

Participation costs ...

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Publisher Resources

ISBN: 9781118734322Purchase book