PPT-Filmed Entertainment Revenue and cost recognition

Agenda Revenue recognition Ultimate revenues Cost amortization Participations and residual expense Other expenses Impaired films and TV shows Dev elopment cost write downs Tax incentivescredits. CA. Anand Banka. Definition. Revenue is the . gross inflow. of cash, receivables or other consideration arising in the course of the . ordinary activities . of an enterprise from the sale of goods, from the rendering of services, and from the use by others of enterprise resources yielding interest, royalties and dividends.. 1. Revenue recognition. Expense recognition. Revenue recognition by critical event. Revenue recognition by effort expended. The percentage-of-completion method. Long-term contract losses. The instalment method. Ahmad Ismail. What is IAS 18 . Revenue?. Measurement of revenue. Recognition of revenue. Identification of transaction. Content. Income definition per framework :. Increases economic benefits. assets / liabilities. Presentation by:. CA. Anoop Bhatia. Contents:. Background. General Principles. List of ICDS. Certain Specific Issues . Background:. Section 145(1) of the Income-tax Act, 1961 (Act) stipulates that the method of accounting for computation of income under the heads . . Cma. Ca . Zitendra. Rao . Member – SIRC of the ICAI . Hyderabad – India. 10087rao@icmaim.in. Costing – Cost Sheet – Practical Issues. Our Journey …. . What is COSTING. Overview of Cost Accounting Standards. Agenda. Who are the players?. How does a film or TV show get made?. How . are films and TV shows distributed?. Markets. Market & advertising a film. Theatrical distribution. Home entertainment. Television distribution. Agenda. Who are the players?. How does a film or TV show get made?. How . are films and TV shows distributed?. Markets. Market & advertising a film. Theatrical distribution. Home entertainment. Television distribution. walt. Disney Company. By Shannon Charlton, Christina Galvin, Jeremiah Rivera, Katie . Weeres. . In This Presentation. Company Overview. Employment Opportunities and Benefits. Investor Relationships. Agenda. Who are the players?. How does a film or TV show get made?. How . are films and TV shows distributed?. Markets. Market & advertising a film. Theatrical distribution. Home entertainment. Television distribution. Zach Hedrick. Jennifer Intihar. Morgan Voss. Geoff Smith. Revenue Recognition. “Recognition is the process of formally recording or incorporating an item into accounts and financial statements of an entity.”. Revenue Recognition in Accounts Receivable. . . . Fio Chiarini. Senior Technical Support Engineer. Matthew Morse . Senior Technical Support Engineer. August 14, 2017. 3. . Revenue Recognition in EnterpriseOne Accounts Receivable. Developed and presented by Samuel A. Monastra, CPA. SAMUEL A. MONASTRA, CPA. Mr. Monastra is a Director with McGladrey, LLP. He has extensive experience with publicly held companies and large privately held companies. Industry focus: manufacturing, life sciences & technology, financial services, and public sector. . Agenda. Who are the players?. How does a film or TV show get made?. How . are films and TV shows distributed?. Markets. Market & advertising a film. Theatrical distribution. Home entertainment. Television distribution. . The costs that an organization incurs even when there is little or no activity are . fixed costs. , or . overhead. .. Finding Marginal Cost. . Variable costs . are usually associated with labor and raw materials and change with the business’s rate of operation or output..