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. https://entertainment.report/Resources/Whitepapers/e4268075-7320-4263-964c-60dc3d5a2c66_technicallineus_revrec_me_14august2019.pdf
whitepaper
HOW THE NEW REVENUE STANDARD AFFECTS MEDIA AND ENTERTAINMENT ENTITIES
Many media and entertainment entities have had to change their accounting for licenses of intellectual property (IP) because, under the standard, entities can only recognize revenue for a license of IP when the customer has a copy of the IP and can use and benefit from it. The standard has required media and entertainment entities to exercise more judgment to identify performance obligations, evaluate whether they are acting as a principal or an agent, and measure noncash consideration. The standard has significantly changed the timing of revenue recognition for many media and entertainment entities. DOWNLOAD