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.
June 01, 2015
This paper explores some of the key IFRS accounting issues that can arise when making investments in technology companies.
May 04, 2015
This paper explores some of the key IFRS revenue recognition issues in the world of online gaming.
May 30, 2014
Key IFRS accounting considerations for principal and agent arrangements for media companies.
May 30, 2014
Key IFRS accounting considerations for payments by media companies to their customers
July 24, 2013
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.
June 10, 2012
Challenges under IFRS in accounting for royalty arrangements by both licensors and licensees.
April 10, 2012
Recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.
July 21, 2011
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.