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Course Details

Entertainment Industry Accounting (Course Id 1340)

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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 :
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

  • Recognize the circumstances under which a license agreement is recognized in the accounting records of a broadcaster.
  • Note the requirements for capitalizing interest when building out a cable television system.
  • Cite the characteristics of the various costs incurred during the production and release of a film.
  • Describe the indicators that point toward the impairment of a film asset.
  • Note the proper accounting for a record master.

Chapter 1
Accounting for Broadcasting

  • Recognize the circumstances under which a license agreement is recognized in the accounting records of a broadcaster.

    Chapter 2
    Accounting for Cable Television

  • Note the requirements for capitalizing interest when building out a cable television system.

    Chapter 3
    Accounting for Films

  • Cite the characteristics of the various costs incurred during the production and release of a film.
  • Describe the indicators that point toward the impairment of a film asset.

    Chapter 4
    Accounting for Music

  • Note the proper accounting for a record master.
  • 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

    CPE Accounting Course: https://www.cpethink.com/accounting-cpa-courses
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