Proposed statement of position on accounting for motion picture films : proposal to the Financial Accounting Standards Board to amend AICPA industry accounting guide Accounting for motion picture films ;Accounting for motion picture films; Exposure draft (American Institute of Certified Public Accountants), 1978, July 26

Authors

American Institute of Certified Public Accountants. Accounting Standards Division

Files

Description

This statement of position amends the Guide, Accounting for Motion Picture Films, by inserting the following as the concluding sentences of the description of availability (second paragraph on page 8): Thus, the availability condition is met when a film may be shown for the first time under a licensing agreement. The committee has concluded that restrictions on timing of subsequent showings of the film under the same license agreement, or a contemporaneous license with the same licensee, do not affect the availiablity date.

Publication Date

1978

Relational Format

Book

Keywords

Motion picture industry -- 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

American Institute of Certified Public Accountants. Accounting Standards Division, "Proposed statement of position on accounting for motion picture films : proposal to the Financial Accounting Standards Board to amend AICPA industry accounting guide Accounting for motion picture films ;Accounting for motion picture films; Exposure draft (American Institute of Certified Public Accountants), 1978, July 26" (1978). Exposure Drafts, Comment Letters, and Statements of Position. 400.
https://egrove.olemiss.edu/aicpa_sop/400