Özet:

Abstract This study examined the accounting treatment of the production costs of motion pictures adopted by six companies, two Brazilian producers, two European producers and two American producers in the years 2012, 2013 and 2014. It was not quite clear in the financial statements of the Brazilian producers which option among the three presented in the literature (intangible assets, special assets or inventory) was chosen for the accounting treatment of these works. It was observed that these works were recorded in accounts of current and non-current assets. This is not in line with what is required by CPC 04 (R1), which states that the production costs of these works must be classified in the group of intangible assets as part of the non-current assets. From the academic point of view, the finding that there are accounting standards not fully implemented by accountants and managers deserves to be studied carefully to determine the origins of this noncompliance. Author Biographies Terence Machado Boina, Universidade Federal do Rio de Janeiro Especialista em Gestão Pública (FJP/MG). Mestrando do PPGCC da Faculdade de Administração e Ciências Contábeis da Universidade Federal do Rio de Janeiro - FACC/UFRJ. Endereço: Avenida Pasteur nº 250, sala 251 | Praia Vermelha | 22.290-240 | Rio de Janeiro/RJ | Brasil.  Carolina Camilo dos Santos, Universidade Federal do Rio de Janeiro Bacharel em Ciências Contábeis. Mestranda do PPGCC da Faculdade de Administração e Ciências Contábeis da Universidade Federal do Rio de Janeiro - FACC/UFRJ. Endereço: Avenida Pasteur nº 250, sala 251 | Praia Vermelha | 22.290-240 | Rio de Janeiro/RJ | Brasil. Moacir Sancovschi, Universidade Federal do Rio de Janeiro Doutor em Administração de Empresas pela Universidade Federal do Rio de Janeiro. Professor do Departamento de Ciências Contábeis e do Programa de Mestrado em Ciências Contábeis da Universidade Federal do Rio de Janeiro. Endereço: Avenida Pasteur nº 250, sala 251 | Praia Vermelha | 22.290-240 | Rio de Janeiro/RJ | Brasil. Downloads PDF (Português (Brasil)) Published 2016-11-28 How to Cite Boina, T. M., Santos, C. C. dos, & Sancovschi, M. (2016). The accounting treatment of costs of motion pictures - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p88-101. Revista Catarinense Da Ciência Contábil, 15(46), p. 88–101. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2300 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 15 No. 46 (2016): Setembro-Dezembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Most read articles by the same author(s) Adolfo Henrique Coutinho e Silva, Moacir Sancovschi, CRT Case Study: accounting of financial investments , Revista Catarinense da Ciência Contábil: Vol. 18 (2019): RCCC Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

Anahtar Kelimeler: