商业模式正在快速发展. M&E companies need to adapt to new realities; the world of 媒体 never stands still. 选择与了解你需求的人合作来准备你的业务.
全球媒体和娱乐业, 就收入和市场规模而言，它是最大的公司之一, 主要由五个不同的子部分组成——电视, 电影, 视频游戏, 出版和音乐. Changes in the industry are causing revolutionary modifications in the way companies adapt for today, 为未来做好准备. 这些事件包括改变消费者行为, 由技术和基础设施进步推动的数字化转型运动, 融合和新的四合一服务. 适应当前的现实，为未来做好准备, 该行业正在经历大量的并购活动, 而且，大多数公司正在经历运营方式的重大转变.
我们帮助谁
CFGI在媒体和娱乐领域扮演着领先的顾问角色. We work with traditional and emerging media companies advising them on their most pressing and complex finance, 会计和业务需求. Our clients range from new and emerging distributors of content to large international conglomerates operating in 电影, 打印, 广播, 内容分发, 事件和电视.
CFGI如何帮助
电影成本资本化、摊销和减值
Accounting for significant 电影 development and production costs and their unpredictable outcomes is a substantial issue for 电影 producers (and increasingly, 也适用于高端脚本电视制作人). 具体来说，哪些成本应该资本化，以及何时开始和结束? How should the resulting asset be amortized, and how do you build the correlating ultimate model? How should impairment reviews be conducted if there are indications a 电影 will not be as successful as anticipated? CFGI可以帮助您理解新的ASU并实现它.
电影融资安排
开发和制作电影和脚本电视的成本可能是巨大的, 为这项投资提供资金的基础融资结构可能非常复杂. The accounting for such 电影 financing arrangements presents challenges such as whether to consolidate a legal entity set up to channel the 电影 funding received from an outside investor, 是否将投资者的利益认定为非控股权或债务, 以及如何解释复杂的合同安排. The CFGI team can help you with all nuances of these complex financing structures and their impact on your financial statements.
收入确认
Analyzing your revenue arrangements and determining the correct recognition methodology under ASC 606 can be a daunting task as product offerings evolve and there is a shift in the operating model. CFGI拥有提供帮助的专业知识 you assess and proactively think through the accounting implications of your different type of revenue arrangements, 是否许可其知识产权, 变量考虑安排, 基于销售或使用的版税安排, 易货交易, 包含重要融资部分的安排, 不退还的最低保证和附属收入安排.
收入确认:委托/代理安排
Principal/agent assessments are increasingly complex as digital transformation results in an ever-increasing variety of content formats and routes to reach the ultimate customers. For the media company – often the ‘content provider’ in such arrangements – the assessment of whether it is selling its content to a retailer or to consumers via a distributor has a direct impact on whether it recognizes its revenues net or gross.
M&一个会计的影响
适应当前的现实，为行业的未来做好准备, the 媒体和娱乐 industry is experiencing a large volume of merger and acquisition activities. Whether it’s assessing the accounting implications of acquisition or carve-out activities, 确定收购/分拆的基础资产/负债的价值, 执行买卖方尽职调查, 或者确定基础交易的税务含义, CFGI has the established expertise to ensure all merger and acquisition related implications are considered.
内部使用软件和网站开发成本核算
CFGI has the professionals to help you determine what should be capitalized vs expensed when it comes to tasks such as building out new tech offerings, 建立或实施内部软件或更改您的网站.
股权薪酬会计
是否根据经济状况调整激励性薪酬策略, 转向以非现金为基础的薪酬, 评估其他奖励类型, modifying existing plans or simply trying to determine the accounting and tax impact of what has already been granted, CFGI拥有满足您需求所需的专业知识.
临时管理支持
CFGI has the 金融 and Accounting professionals required to ensure you don’t see a lapse in operations due to changes like organizational shifts, 意想不到的离职, 产假/陪产假或员工晋升.
M&一个集成支持
CFGI可以帮助您考虑组织结构所需的更改, your underlying processes and your existing technology to ensure you capture the efficiencies necessary to adjust to changes such as acquiring new businesses or carving out components that are no longer suitable.
运营模式优化
The ability to remain nimble and adaptable to changes in the industry is critical in the 媒体和娱乐 industry. CFGI is a trusted business partner helping 媒体和娱乐 companies think through and execute targeted process optimization, 整体运营模式优化与组织变革/设计. Our approach is centered on not only executing the change necessary but also considering the program management, change management and training required to ensure the enacted change is successful and sustainable.
业务转型
The CFGI 业务转型 team utilizes cross-functional finance and RPA experts to identify, 执行并扩展组织中最有价值的自动化用例. We have supported more than 600 automation cases and have helped create end-to-end automation Centers of Excellence for global clients of all sizes. 我们的任务很简单: Empower lasting finance transformation using Intelligent Automation and 亚博电子游戏网站. 成本效益, ease of deployment and unceasing productivity have earned RPA its reputation as a powerful disruptor. Organizations have already leveraged RPA to save millions of dollars and eliminate thousands of FTE hours by:
- 自动化重复性和耗时的任务.
- 削减与低效流程相关的运营成本.
- 控制操作风险.
- 减少与手动业务流程相关的错误.
- 提高数据的可靠性和有效性.
系统实现的支持
随着技术堆栈的购买力转移到了首席财务官身上, CFOs now need to possess the understanding of the key technology drivers to generate greater value. Advances in available solutions and integrations have shifted the approach from a one-size-fits-all solution to a best-in-breed approach, 允许公司找到提供最多ROI的工具. 像这样, 选择正确的软件电子游戏网站比以往任何时候都更加困难, but our team at CFGI can help you find your way through business requirement gathering and formal tech stack discovery and planning. 我们还支持数据策略和架构以及供应商搜索和选择, 同时也是您的实现合作伙伴.
为什么CFGI?
Our team of former Big Four and industry professionals have the versatility and hands-on expertise to advise on what needs to be done and become an extension of your management team. Whether it’s leading you through the implications of unique accounting issues for emerging media companies (such as business combinations, 收入确认, 股票补偿, 内部使用软件和网站开发费用, 佣金费用账户, 或销售税和使用税), 分析您的运营模式, 确定节约成本的机会, 识别过程优化机会, driving your digital transformation or supporting your business through operational change, CFGI拥有提供帮助的专业知识.