accounting for Content Costs

AS 947 views 1 replies

would need help on accounting for content created for website.

The content is in form of webisodes of TV serials,  albums, films or other interesting viedos. Should this be expensed off or capitalised ?

Normally the content gets highlighted immediately after creation and therefore receives maximum views. However it is cabaple of being searched and retrieved for infinite time. The revenue generation possibility (in terms of display of advertisement) exists almost every time the content is displayed irrespective of the age of the content.

Anyone aware of the industry practice here ?

With appreciate replies preferably with reference to the Standards.

regards

Shreyas

 

Replies (1)

In my opinion it should be expensed as the viewing interest declines exponentially with time, that too maximum one year.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 12 March 2026
Customer Relationship Executive

TAXLET

Calicut

B.Com

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details
Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details