Accounting for digitally distributed content (after adoption of ASU 2019-02) – Media and entertainment

7 Apr 2020 PDF
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Overview

This publication has been updated to add considerations for entities that have adopted the guidance in ASU 2019-02, Improvements to Accounting for Costs of Films and License Agreements for Program Materials, which the FASB issued to improve the accounting for costs of films and license agreements for program materials in light of the changes in production and distribution models in the media and entertainment industry. Entities that have not yet adopted ASU 2019-02 should refer to our publication, Accounting for digitally distributed content (before adoption of ASU 2019-02).

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