Publications


Global entertainment and media outlook: 2014 - 2018

Consumer Intelligence Series - Spotlight on US Hispanic Consumers – 2014

In depth: Revenue from contracts with customers: Entertainment & Media supplement


Making sense of a complex world: Revenue recognition principal/agent arrangements issues for media companies
Key IFRS accounting considerations for principal and agent arrangements for media companies.

Making sense of a complex world: Revenue recognition: Payments to customers - issues for media companies
Key IFRS accounting considerations for payments by media companies to their customers.

 
A strong start for big deals: US deal insights Q1 2014
We cover the landscape of deals including private equity and cross-border deals, and dive deep into the emergence of Multi-Channel Networks (MCN) as the new hot property in the digital video space. We also recap recent deal activity in the most active sectors.

Entertainment, media and communications tax newsletter
In the latest newsletter, we explore the following topics; How the wireless spectrum auction could affect your business and help you monetize your assets. Rethinking how your company could tap into additional value from their real estate assets through REIT conversion. Prepare now for the New York State tax changes. Efforts to make the state more economically competitive will impact entertainment, media, and communication companies.

Spectrum auction offers new opportunities for TV broadcasters
The planned 2015 FCC auction of spectrum currently used for television broadcast across the United States presents a potential opportunity for broadcasters to monetize a valuable asset – their wireless spectrum – in a new way.

Consumer Intelligence Series: Mobile Advertising
Given the overall aversion to the prevalence of mobile advertising and the belief that mobile devices are often “ad-free”, marketers must get creative and innovative. Relevance is the baseline, but then there is a consumer list of requirements to enable interaction with the brand in the mobile environment.

It’s how you play the game: Matching a region’s priorities with the right mega – or not so mega – event
The appeal of marquee sports mega-events such as the Olympics and football’s FIFA World CupTM is undeniable. Cities the world over jockey to host these high-profile events, undeterred by the substantial costs, extensive planning, and inflexible timelines.

US,Media, & Communications deal insights: 2013 year-end update (2013 edition)
The entertainment, media and communications (EMC) deal market is gaining momentum once again and companies face greater competition for attractive acquisitions. We look at deal drivers and the deal outlook for 2014 in the most active sectors, including: Broadcasting, Communications, Advertising & Marketing, Publishing, Recreation & Leisure and Film/Content.

Healthcare's new entrants: Who will be the industry's Amazon.com?
As the US healthcare ecosystem transforms into a technology-enabled and consumer-focused market, companies from outside the industry are moving fast to capitalize on the change. These new entrants are poised to radically change how care is accessed, delivered, managed and funded, diverting billions of dollars from traditional healthcare organizations and building new markets in the New Health Economy.

'Digital Conversations in Media and Entertainment' featured in CIO Review Magazine-Media Special 2014
What questions should CIOs ask themselves to raise their Digital IQ and assess the forces at play to respond to known media trends? In an article in CIO Review Magazine, PwC's Cindy McKenzie focuses on key strategic shifts media company CIOS are facing due to digital transformation. In addition, she shares success factors learned from working with clients across the media ecosystem. CIO Review Magazine provides CIOs and IT leads with information about the industry and its goings-on, and serves as a platform for experts in the industry to share their learning with others.

Why The Time Is Now To Go Global
Market saturation challenges any business as industry leaders look for innovative ways to continue growth and expansion. In this article from Multichannel News, PwC discusses key drivers of media industry international expansion, such as the rising middle class; leveraged investment, and regionalized advertising; and the risks ranging from political dynamics and government regulation to content protections.

Game Changer: A new kind of value chain for entertainment and media companies
Producing and managing digital content is top of mind for entertainment and media companies. Cloud technology is the answer that allows for businesses to produce, distribute and, even more importantly, manage their content across regions and platforms in an efficient and effective way. And the benefits extend to the consumer in which tailored content is delivered to better suit their needs.

US Entertainment, Media, & Communications deal insights: Q3 2013 update
Internet, Communications and Publishing sub-sectors saw increased deal activity, contributing to the 9% growth in announced deals for the 3 quarters ended 2013 versus prior year. In addition to deal trends for the year to date, a deeper look at one sub-sector -- telecom operations -- and the deal opportunities abounding as telecom companies look to improve network operations and spectrum efficiency.

Outlook for the sports market in North America through 2017
PwC’s Sports Outlook focuses on recent results and potential opportunities and challenges to future industry growth. This special edition for North America provides revenue projections over five years through 2017 within four key segments of the sports market.

EMC perspectives: Revenue recognition matters unique to the motion picture industry
This edition of Perspectives addresses commonly asked questions in these areas. There is also an additional section addressing other common issues for matters related to revenue recognition that do not fit squarely into the five criteria of SOP 00-2 or under the guidance in EITF 99-19.

EMC perspectives: Filmed entertainment: cost capitalization, amortization, and impairment
Many challenging issues are involved in accounting for film assets. Financial executives must contemplated all of the key reporting considerations involved in the capitalization, amortization, and impairment of produced film assets. In this issue of Perspectives, the accounting guidance is visited through a detailed discussion of the specific questions and requirements for accounting for film assetx, and scenarios are given with example accounting at each stage. Financial executives who are adept at navigating the intricate accounting and reporting rules will be able to drive the presentation of the key performance indicators for their companies.

Stay informed 2013 entertainment, media & communications SEC comment letter trends
Highlights of SEC comment letters issued to companies in the entertainment, media & communications sector.

IAB internet advertising revenue report: 2013 half year results
Internet advertising revenues in the United States totaled $20.1 billion for the first six months of 2013, with Q1 2013 accounting for nearly $9.8 billion and Q2 2013 accounting for nearly $10.3 billion. Revenues for the first six months of 2013 increased 18% over the first six months of 2012. Read the full report to learn more about revenue concentration, formats and growth by segment.

Opening the mobile wallet
The mobile wallet is an opportunity for companies to offer consumers money-saving incentives if they can address consumer concerns about security, privacy, and usability.

The cord-cutting debate and the role of second screen in TV, advertising and content distribution
Television viewing trends are changing, which impacts business models for companies across the entertainment and media ecosystem. Partnerships, new capabilities, and a strategy incorporating second screen technologies can be an important engine for growth.

Consumer intelligence series: Customer loyalty Consumer intelligence series: Customer loyalty
Media and communications companies face the challenge of not only attracting but of keeping customers. While good value drives loyalty, customer service, honesty, and trust also contribute to brand allegiance. These qualities help media and communications companies attract and maintain customers and compete against start-ups and price-driven competitors.

Impairment testing for FCC licenses Using qualitative impairment testing for FCC licenses
Accounting Standards Update 2012-02 presents an opportunity for broadcasters to streamline their annual impairment testing on FCC licenses that are maintained as indefinite-lived assets. This PwC whitepaper discusses key variables to consider when determining if a qualitative analysis -- sometimes referred to as “Step 0” -- may be feasible for FCC licenses.

Entertainment & Media asset valuation in the Digital Age
PwC believes that the traditional methods employed to value intangible E&M assets — while still valid — may ultimately need to evolve in the interest of improved reporting. This new publication, Why Entertainment and Media companies should reassess asset valuation in the Digital Age, discusses some timely valuation issues for E&M companies.

Consumer privacy: What consumers are willing to share
Consumers want exciting, personalized services and are willing to share personal information to get it. But getting consumers to share access to their mobile phone data or their behaviors and habits related to Internet, games or media content, requires companies to offer something in return.

The evolution of video gaming and content consumption
Today's consumers enjoy a world of interactive entertainment at their fingertips. In the mobile space, companies must persuade mobile gamers to spend more than they already do and also promote the benefits of individual devices.

Dynamic analytics for enhanced business decision making in the entertainment industry Dynamic analytics for enhanced business decision making in the entertainment industry
Analytics are used increasingly throughout the Entertainment and Media (E&M) industry. This paper presents a proposed structure for a successful analytics project and focuses on simulation modeling.

Entertainment and media deal insights
In this press release, PwC offers deep insights on the changing Entertainment & Media industry and highlights the key trends likely to drive deal activity in the next six to 12 months.

Social media: The future of customer relationships
Social media has become a dominant force in consumer culture and is being exploited successfully by some of the world's leading businesses. Learn about the significance of the paradigm shift to social media, the implications it has for businesses, and how to get started and maintain momentum.

Perspectives-Broadcast television: Acquired programming rights
This paper focuses on acquired broadcast rights and the key information we believe should be considered when evaluating the impact of rights acquisition transactions on your company’s financial reporting process.

View global entertainment & media publications.