Comunicações uma contribuição ao aprimoramento da informação contábil, no tocante à mensuração do resultado contábil da produtora cinematográfica
DOI:
https://doi.org/10.1590/S1519-70772003000200008Keywords:
movie accounting, movie producer, special assets, accounting information, accounting income in special activitiesAbstract
This article presents a proposal to improve the criteria for measuring the accounting income of a movie producer active in the Brazilian market. Our interest in this subject is motivated by our admiration for cinema, and particularly for national productions. The need to improve information was observed as a result of the lack of standards for accounting procedures to be observed by the national producers. In this study, we develop a particular accounting model considering the production of a movie as a long-term contract, while income is determined in accordance with the actual creation of revenues.Downloads
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