Statements of Position

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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.

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

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