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Cable television (CATV) companies have developed diverse specialized industry accounting practices over a period of years, with the result that their financial statements lack comparability. This statement of position summarizes CATV companies' current specialized industry accounting practices. A study of those accounting practices by the AICPA accounting standards division indicates a need for clarification and narrowing of alternative accounting practices within the industry.
Cable television -- Accounting
Accounting | Taxation
American Institute of Certified Public Accountants. Accounting Standards Executive Committee, "Proposed statement of position on accounting by cable television companies;Accounting by cable television companies; Exposure draft (American Institute of Certified Public Accountants), 1977, Nov. 30" (1977). Statements of Position. 385.