Rosari, Maria Renata and Pratama, Indra (2017) Motion Picture Accounting : Analysis and Implementation Of FASB Standard ASC 926 Of Entertainment - Films Towards Financial Statement At Production House M For The Year 2011-2015. Bachelor thesis, Swiss German University.

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Abstract

ASC 926 is a specific accounting guideline created by FASB for the entertainment industry, specifically the film industry. This accounting guideline was implemented to one of the film production houses in Jakarta, that was considering to go public for faster and better financing process. Therefore, a simulation of a proper financial statement was made during this research, using the point of view from ASC 926 and also IFRS/PSAK. Result showed that there is significant difference between the ASC 926 and company’s methodology measured by its EBT and net income, but not its total asset. The same result were also showed when company’s methodology were compared with IFRS/PSAK . Between the three methodologies, it was suggested that ASC 926 would be most appropriate to be implemented by production house M, because through ASC 926, the fair value of the company is reflected, costs and revenues were matched better, and it can represent better qualitative characteristics of the financial report.

Item Type:	Thesis (Bachelor)
Uncontrolled Keywords:	ASC 926; Film Cost Capitalization, Amortization, and Impairment; Film Licensing and Sale Arrangement; Intangible asset; Construction Contract
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance P Language and Literature > PN Literature (General) > PN1993 Motion Pictures
Divisions:	Faculty of Business Administration and Communication > Department of Accounting
Depositing User:	Astuti Kusumaningrum
Date Deposited:	09 May 2020 02:45
Last Modified:	06 Jun 2020 15:58
URI:	http://repository.sgu.ac.id/id/eprint/125

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