Back to Search
Start Over
FİLM YAPIMCILIĞINDA BİRLEŞİK MAMULLER UYGULAMASI.
- Source :
-
Ataturk University Journal of Economics & Administrative Sciences . 2017, Vol. 31 Issue 5, p1239-1251. 13p. - Publication Year :
- 2017
-
Abstract
- In the olden times while nearly all of the total lifetime income generated by a movie was realized upon completion of theatrical view, thanks to developing technology and emergence of new distribution channels, income generation process and duration of income generation period has prolonged. Diversification of income sources and their spreading over time is a problematic issue for accounting science since it is a thread to one of the Generally Accepted Accounting Principles: matching principle. Due to their potential to generate income for decades, movies require peculiar accounting applications when compared to other products or services. This paper first demonstrates current application of amortization in Turkey and the U.S. Then movies are discussed in the context of "joint products" approach which we think is more suitable the income generation process and finally an alternative amortization application is presented. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Turkish
- ISSN :
- 13004646
- Volume :
- 31
- Issue :
- 5
- Database :
- Academic Search Index
- Journal :
- Ataturk University Journal of Economics & Administrative Sciences
- Publication Type :
- Academic Journal
- Accession number :
- 125531182