Accounting practices in the recorded and printed music industry; Exposure draft (American Institute of Certified Public Accountants), 1976, Feb. 4

Authors

Institute of Certified Public Accountants. Accounting Standards Task Force on Entertainment Companies

Files

Description

TABLE OF CONTENTS GENERAL BACKGROUND: Record Manufacturing— General description The record master Marketing Recording artist contracts Music Publishing-General description Royalties REVENUE RECOGNITION: Industry Practice The Division's Conclusion INVENTORY VALUATION: Industry Practice The Division's Conclusion COMPENSATION OF ARTISTS: Industry Practice The Division's Conclusion COSTS OF RECORD MASTERS: Industry Practice The Division's Conclusion LICENSOR INCOME/LICENSEE COST: Industry Practice The Division's Conclusion INTANGIBLE ASSETS ACQUIRED IN A BUSINESS COMBINATION MUSIC PUBLISHERS

Publication Date

1976

Relational Format

Book

Keywords

Sound recording Industry -- Accounting; Music trade -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

Institute of Certified Public Accountants. Accounting Standards Task Force on Entertainment Companies, "Accounting practices in the recorded and printed music industry; Exposure draft (American Institute of Certified Public Accountants), 1976, Feb. 4" (1976). Exposure Drafts, Comment Letters, and Statements of Position. 357.
https://egrove.olemiss.edu/aicpa_sop/357