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| Author : | Steven Bragg, CPA |
| Status : | Production |
| CPE Credits : | 1.0 |
| IRS Credits : | 0 |
| Price : | $12.95 |
| Passing Score : | 70% |
| NASBA Technical: | Yes |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1340 |
| Description : |
A number of accounting standards are targeted at the entertainment industry, requiring businesses to follow specific rules for license agreements, the buildout of cable systems, film costs, music licensing, and more. Entertainment Industry Accounting covers these accounting requirements, along with related presentation and disclosure topics, with the intent of clarifying how specific transactions are to be handled. This course covers the accounting for broadcasting, cable television, films, and music. |
| Usage Rank : | 0 |
| Release : | |
| Version : | 2018 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
What is a Corporate Entertainment Accountant?
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| Advance Preparation : | None. |
| Delivery Method : | Self-Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 25-Apr-2018 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - NASBA Registry - 1340 |
| Keywords : | Accounting, Entertainment, Industry, Accounting, cpe, cpa, online course |
| Learning Objectives : |
Course Learning Objectives
Chapter 1 Chapter 2 Chapter 3 Chapter 4 |
| Course Contents : | Chapter 1 - Accounting for Broadcasting Accounting for License Agreements Asset Derecognition Issues Presentation Issues Disclosure Issues Review Questions Chapter 2 - Accounting for Cable Television Prematurity Period Accounting Issues Cost Allocation Calculation Deprecation Issues Interest Capitalization Issues Franchise Application Costs Review Questions Chapter 3 - Accounting for Films Recognition of Film Costs Amortization of Film Costs Participation Costs Impairment Testing Ultimate Revenue Derecognition of Film Assets Overall Deal Arrangements Period Expenses Costs of Products Held for Sale Inventory Accounting Issues Presentation Issues Disclosures Review Questions Chapter 4 - Accounting for Music Licensor Accounting Royalties Record Master Costs Licensee Accounting Disclosure Issues Review Questions Glossary |
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