Accounting for Media Companies

FASB Statements

FASB 139 2000

Covers Producers and Distributors of Motion Picture Films
Rescinds FASB 53
Amends FASB 63, 89 and 121
FASB summary
FASB status
AICPA SOP 00-2: Accounting by Producers or
Distributors of Films
Article: Journal of Accountancy 2000
Article: Journal of Accountancy 1998

FASB 63 1982

Financial Reporting by Broadcasters
FASB summary
FASB status

FASB 51 1981

Cable Television Companies
FASB summary
FASB status

FASB 50 1981

Record and Music Industry
FASB summary
FASB status

SEC Accounting FAQs

SEC accounting FAQs 3.31.01

Topic II B - Advertising costs

SEC's Current Accounting Issues 8.31.01

Topic II J - Strategic partnering agreements
Topic II O - Intangible assets
Topic II P - Customer relationship intangibles

Commentary

Capitalizing advertising costs

Article: Journal of Accountancy 1999

Related Topics

Accounting Issues

Clear Gif