Publication Year

2002

Keywords

Accounting, motion pictures, business, methodology

Disciplines

Accounting | Business | Film Production

Abstract

This project is a descriptive exploration of the factors that have influenced the history of accounting in the motion picture industry, from Statement of Financial Accounting Standard (SFAS) 53, "Financial Reporting by Producers and Distributors of Motion Picture Films," in 1981, to SFAS 139, "Rescission of FASB Statement No. 53 and Amendments to FASB Statements 63, 89, and 121," in 2000. Archival research methods will focus on the industry's accounting recognition methods under SFAS 53 and the new standards set forth in 2000.

Share

 
COinS