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Topic: Business
Number of pages / Number of words: 3 / 678
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This is all with accordance to SFAS 53 - Financial Reporting by Producers and Distributors of Motion Picture Films, there is the amortization and participation cost to be calculated.

First Year Amortization:

First Year Actual Earned Revenue x Film Cost = First Year Amortization

Estimated Ultimate Revenue

First Year Participation Cost:

First Year Actual Earned Revenue x Est...


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Ultimate Participation Costs = 1st Yr Part. Cost

Estimated Ultimate Revenue

A proper estimation needs to be made to calculate any of these formulas, which cannot be made with the information given. However, this would be the idea to calculate the cost of sales of the first year. They should update the estimate of ultimate revenue and participation cost at each reporting date...


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General points of the essay

To Kill A Mockinbird: From Novel to Motion Picture Case 17-7 SFAS No. 5 Case 5-3 Joan Holtz Case 6-4 Joan Holtz Case 7-2 Joan Holtz financial reporting International Financial Reporting Standards Joan Holtz (D) Joan Holtz Significance of Financial Reporting Schindler's List: More Then Just a Motion Picture Motion Picture History The Major Motion Picture "Pearl Harbor" Joan Holtz (A) A Changing Industry: Motion Picture Special Effects

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