Bilanzierung von Filmrechten nach IFRS

Since the spectacular collapse of Leo Kirch's media empire, film and media companies have found themselves in a challenging economic competitive environment. In this context, the examination of film rights accounting as a central control variable of the asset and income statement is becoming increasingly important, raising questions about the approach and valuation of film rights. The author provides an introductory overview of the production and exploitation of film works, their rights, and the fundamentals of the IAS/IFRS accounting system. This is followed by a more detailed discussion of the conditions for capitalizing film rights as well as their initial and subsequent valuation. The theoretical investigation is based on IAS 38. Subsequently, the results are compared regarding their advantages and disadvantages with the provisions of the HGB and US GAAP. This study is rounded off with a business report analysis of selected media companies and their applied accounting practices. The book is aimed at economists, entrepreneurs, managers, accountants, and those interested in IAS 38.