Wiley GAAP 2020

64ASC 900s SPECIALIZED INDUSTRY GAAP

• CONTRACTORS—FEDERAL GOVERNMENT (ASC 912)
• Perspective and Issues
• Definitions of Terms
• Concepts, Rules, and Examples
  • Terminated Defense Contracts
• ENTERTAINTMENT—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
  • Reporting and Disclosure
• ENTERTAINMENT—CABLE TELEVISION (ASC 922)
• Perspective and Issues
• Definitions of Terms
• Concepts, Rules, and Examples
  • Accounting during the Prematurity Period
    • Franchise Application Costs
• ENTERTAINMENT—CASINOS (ASC 924)
• Perspective and Issues
• Definitions of Terms
• Concepts, Rules, and Examples
• ENTERTAINMENT—FILM (ASC 926)
• Perspective and Issues
  • Overview
• Definitions of Terms
• Concepts, Rules, and Examples
  • 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
    • Example of Individual Film Forecast Computation Method
  • Valuation of Unamortized Film Costs
• ENTERTAINMENT—MUSIC (ASC 928)
• Perspective and Issues
• Definitions of Terms
• Concepts, Rules, and Examples
  • Accounting by Licensors
    • Fees Paid
    • Cost of Artist Compensation
    • Cost to Produce Masters
  • Accounting by Licensees
• EXTRACTIVE ACTIVITIES—OIL AND GAS (ASC 932)
• Perspective and Issues
• Concepts, Rules, ...