tailieunhanh - Making sense of a complex world Accounting for royalty arrangements – issues for media companies

The provisions for embedded derivatives in IAS 39 apply to derivatives embedded in insurance contracts or financial instruments with discretionary participation features, within the scope of IFRS 4. However, if the embedded derivative is itself an insurance contract or a financial instrument with a discretionary participation feature within the scope of IFRS 4, it need not be separated and measured in terms of IAS 39. The reason for creating special accounting rules for embedded derivatives is to prevent entities from circumventing the requirement to account for all derivatives at fair value with changes in fair value through profit or loss. Requiring certain embedded derivatives to be separated from their. | www. pwc. com miag MIAG Issue 4 Media Industry June 2012 Accounting group Making sense of a complex world Accounting for royalty arrangements - issues for media companies This paper explores some of the key challenges under IFRS in accounting for royalty arrangements by both licensors and licensees. pwc ----------------------------------T Contents Page Introduction to MIAG 04 Accounting for royalty arrangements 05 Background 07 Royalties in the media sector 09 Accounting for royalties receivable - Advance payments 13 Accounting for royalties receivable - Outright sale 13 Accounting for royalties receivable - Stepped royalties 17 Accounting for royalties receivable - Contingent royalties 18 Accounting for royalties payable - Advance payments 20 Accounting for royalties payable - Recognition and valuation of assets and liabilities 23 Accounting for royalties payable - Stepped royalties 24 Accounting for royalties payable - Contingent royalties 25 Conclusion 27 Further reading 28 Contacts .

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