Specialized Industry GAAP: Entertainment (GEDP)

Pre-requistes:

Major Topics:

• General rules of accounting for broadcasters
• Program license agreements
• Network affiliation agreements
• General rules of accounting for cable television
• Capitalization costs
• Depreciation expense
• General rules of accounting for film production and distribution
• Film costs
• Amortization
• Entertainment - Music
• The Revenue Recognition Model
• Licenses of intellectual property

Learning Objectives:

• Recognize industry-specific accounting standards for M&E entities
• Identify the applicability of the revenue standard
• Recognize revenue recognition principles focused on situations specific to the M&E industry

Designed For: