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(ii) Giao hàng tận nơi (iii) sẵn có (iv) Lệ phí cố định hoặc có thể xác định được (v) Trao Đổi Doanh thu (vi) sửa đổi của Thoả thuận (vii) Trả về và nhượng bộ Giá(viii) cấp phép các sản phẩm FilmRelated (ix) CHI PHÍ Giá trị hiện tại VÀ CHI PHÍ (a) Chi phí phim-hoa (b) | CHAPTER PRODUCERS OR DISTRIBUTORS OF FILMS Paul Rosenfield CPA 30.1 HISTORY OF GUIDANCE 1 30.2 REVENUE REPORTING 2 a Basic Revenue Reporting Principles 2 b Detailed Revenue Reporting Principles 2 i Persuasive Evidence of an Arrangement 2 ii Delivery 2 iii Availability 3 iv Fixed or Determinable Fee 3 v Barter Revenue 4 vi Modifications of Arrangements 4 vii Returns and Price Concessions 4 viii Licensing of Film- Related Products 4 4 ix Present Value 30.3 COSTS AND EXPENSES 4 a Film Costs Capitalization 4 b Film Costs Amortization and Participation Cost Accruals 5 c Ultimate Revenue 6 d Ultimate Participation Costs 6 e Film Costs Valuation 7 f Subsequent Events 7 g Exploitation Costs 7 h Manufacturing Costs 8 30.4 PRESENTATION AND DISCLOSURE 8 30.1 HISTORY OF GUIDANCE In 1974 the AICPA issued Industry Accounting Guide Accounting for Motion Picture Films and Statement of Position SOP 79-4 Accounting for Motion Picture Films providing specialized reporting principles for the industry. In 1981 the FASB extracted those specialized principles and presented them in its Statement No. 53 Financial Reporting by Producers and Distributors of Motion Picture Films. Between 1981 and 2000 the origin of the majority of a film s revenue expanded from distribution to movie theaters and free television to those outlets plus for example home video satellite and cable television and pay-per-view television and international revenue has become more significant. Also in that period application of Statement No. 53 has varied significantly. The FASB therefore asked the Accounting Standards Executive Committee AcSEC to develop an SOP to replace that Statement. In response AcSEC issued SOP 00-2 Accounting by Producers or Distributors of Films 30 1 30 2 PRODUCERS OR DISTRIBUTORS OF FILMS in June 2000 effective for fiscal years beginning after December 15 2000 and the FASB simultaneously rescinded its Statement No. 53 in its Statement No. 139 Rescission of FASB Statement No. 53 and Amendments
