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

Authors

American Institute of Certified Public Accountants. Accounting Standards Executive Committee

Files

Description

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.

Publication Date

1977

Relational Format

Book

Keywords

Cable television -- 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 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). Exposure Drafts, Comment Letters, and Statements of Position. 385.
https://egrove.olemiss.edu/aicpa_sop/385