Statements of Position

Files

Download

Download Full Text (167 KB)

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.

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

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.