Revenue Recognition and Amortization Issues in the Film Industry

Abstract

The long-term goal of this research is to determine what are the future changes in production and distribution for the film industry and how will the changes impact the film industry's accounting guidelines. The rapid changes in technology will continue to offer new opportunities for distribution and production. For instance , the full potential for the Internet has yet to be realized. Also, increases in international distribution will become more important as the economy continues to globalize .