Manufacturing
Inventory valuation, cost accounting, capital allowances and an input tax credit chain that runs across states.
Industries
Media & Entertainment
Content amortisation, royalty and residual accounting, withholding on cross-border rights, and revenue that arrives in tranches.
Overview
Content is an asset with an uncertain life, and the accounting question is how quickly its cost should be written down against revenue that may be spread across territories, windows and years. Rights payments then add cross-border withholding on top.
What comes up
Issues we are asked about
- Content capitalisation and amortisation policy
- Royalty, residual and profit-share accounting
- Withholding tax on cross-border rights and licensing payments
- Revenue recognition across distribution windows
- GST classification of licensing and performance income
Other sectors
Also frequently asked about
Technology & SaaS
Revenue recognition over time, export of services, ESOP accounting and cross-border withholding.
Financial Services
Regulatory reporting, expected credit loss, capital adequacy and a control environment under close supervision.
Advice for media & entertainment
Tell us what you are dealing with and we will point you to the person who knows the sector.