Wiley GAAP 2015: Interpretation and Application of Generally Accepted Accounting Principles 2015

Chapter 60ASC 900s SPECIALIZED INDUSTRY GAAP

CONTRACTORS—FEDERAL GOVERNMENT (ASC 912)

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

ENTERTAINTMENT—BROADCASTERS (ASC 920)

DEFINITIONS OF TERMS

   Source ASC 920 Glossary

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 (ASC 922)

DEFINITIONS OF TERMS

CONCEPTS, RULES, AND EXAMPLES

   Accounting during the Prematurity Period

   Amortization

ENTERTAINMENT—CASINOS (ASC 924)

DEFINITIONS OF TERMS

CONCEPTS, RULES, AND EXAMPLES

ENTERTAINMENT—FILM (ASC 926)

DEFINITIONS OF TERMS

CONCEPTS, RULES, AND EXAMPLES

   Revenue Recognition

   Costs and Expenses—Components

   Costs and Expenses—Amortization of Film Costs and Accrual of Participation Costs

   Valuation of Unamortized Film Costs

ENTERTAINMENT—MUSIC (ASC 928)

DEFINITIONS OF TERMS

CONCEPTS, RULES, AND EXAMPLES

   Accounting by Licensors

   Accounting by Licensees

EXTRACTIVE ACTIVITIES—OIL AND GAS (ASC 932)

CONCEPTS, RULES, AND EXAMPLES

FINANCIAL SERVICES—DEPOSITORY AND LENDING (ASC 942)

DEFINITIONS OF TERMS

CONCEPTS, RULES, AND EXAMPLES

   Justifying a Change in Accounting Principle

   Acquisition of ...