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Golden Tunes Records
內容大綱
Two aspiring musicians and music producers launch and incorporate their own record label. At the end of the company’s first year of operations, the partners face their first financial year-end, and they wonder how the company’s assets, many of which are intangible, should be presented in the statement of financial position.
學習目標
This case is positioned as an introductory exercise in accounting for intangible assets. Emphasis is placed on how to properly record accounting transactions for each of the following: copyrights (and applicable amortization), research and development expenditures, and trademarks.