Accounting for film and TV content in the age of streaming
We have gathered feedback from several top media and entertainment (M&E) companies on the application of Accounting Standards Update 2019-02 (the ASU) and are pleased to offer our insights to the M&E industry. As business models evolve in the M&E sector, along with the growth in direct-to-consumer streaming platforms, we continue to see traditional players use their content assets for both linear and digital distribution. More than four years after the Financial Accounting Standards Boards issued the ASU, many industry professionals continue to have questions. The need for judgment and understanding business context adds to the complexity.
In our latest whitepaper, Accounting for film and TV content in the age of streaming, we discuss and offer practical responses in the following areas:
- Film groups
- Impairment
- Amortization
Download the paper for a discussion of these topics and KPMG’s insights.
Dive into our thinking:
Accounting for film and TV content in the age of streaming
Practical responses to common questions related to Accounting Standards Update 2019-02.
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