Wiley GAAP 2016

60ASC 900S Specialized Industry GAAP

1. Contractors—Federal Government (ASC 912)
2. Perspective and Issues
3. Definitions of Terms
4. Concepts, Rules, and Examples
   1. Renegotiation
   2. Terminated Defense Contracts
5. Development Stage Enterprises (ASC 915)
6. Technical Alert
7. Entertaintment—Broadcasters (ASC 920)
8. Perspective and Issues
9. Definitions of Terms
10. Concepts, Rules, and Examples
    1. Accounting for License Agreements
    2. Amortizing Capitalized Costs
       1. Example of Accounting for Program License Agreements
    3. Accounting for Network Affiliation Agreements
    4. Accounting for Barter Transactions
    5. Reporting and Disclosure
11. Entertainment—Cable Television (ASC 922)
12. Perspective and Issues
13. Definitions of Terms
14. Concepts, Rules, and Examples
    1. Accounting during the Prematurity Period
    2. Amortization
       1. Amortizable Life for Portions Built at Different Times
       2. Installation Revenues and Costs
       3. Franchise Application Costs
       4. Impairment
15. Entertainment—Casinos (ASC 924)
16. Perspective and Issues
17. Definitions of Terms
18. Concepts, Rules, and Examples
19. Entertainment—Film (ASC 926)
20. Perspective and Issues
    1. Overview
21. Definitions of Terms
22. Concepts, Rules, and Examples
    1. Revenue Recognition
       1. Persuasive Evidence of an Arrangement
       2. Delivery
       3. Commencement of Exploitation
       4. Fixed or Determinable Arrangement Fee
       5. Barter Revenue
       6. Modifications of Arrangements
       7. Example
       8. Product Licensing
       9. Present Value
    2. Costs and Expenses—Components
       1. Film Costs
       2. Participation Costs
       3. Exploitation Costs
       4. Manufacturing Costs
    3. Costs and Expenses—Amortization of Film Costs and Accrual of Participation ...