The Media Industry Accounting Group aims to help you make sense of the complex and changing world of accounting regulation, keeping you abreast of changes in IFRS accounting policies.
Stay up to speed with the implications these changes will have for entertainment and media companies through our ongoing series of publications and events.
On 17 June we were in Barcelona for our 2016 MIAG Annual Conference. MIAG brings together finance professionals from around the world to discuss emerging accounting issues that affect the Entertainment and Media sector.
This paper explores some of the key considerations under IFRS for film cost capitalisation, amortisation and impairment.
This paper explores some of the key considerations under IFRS for film financing arrangements.
This paper explores some of the key IFRS accounting issues that can arise when making investments in technology companies.
This paper explores some of the key IFRS revenue recognition issues in the world of online gaming.
Key IFRS accounting considerations for principal and agent arrangements for media companies.
Key IFRS accounting considerations for payments by media companies to their customers
This paper explores the critical considerations relating to the classification, capitalisation and amortisation of content development spend, which present challenges such as which IFRS standard to apply; when to start and stop capitalising costs; which costs to capitalise; and how to amortise them.
Challenges under IFRS in accounting for royalty arrangements by both licensors and licensees.
Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.
This PwC paper explores some of the accounting complexities related to joint ventures which can arise for media companies both under existing IFRS and in the future.