Publicaties

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Profitable growth in the digital age

Gepubliceerd: 15-10-2014

Profitable growth seems tougher now than it’s ever been. Global megatrends relating to technology, urbanisation, climate change and resource scarcity, globalisation and demographic shifts are challenging businesses in every sector with new threats and new opportunities. Some of these trends are imminent; others are already in play, most obviously the enormous impact of digital technology, especially in the media sector.

 

Media Trend Outlook: E-Books on the Rise

Gepubliceerd: 22-05-2014

The white paper ‘E-books on the Rise’ is part of the ‘Media Trend Outlook’ series and provides an overview of current developments and future prospects of the e-book markets in Germany, Belgium and the Netherlands until the year 2017.

 

Consumer Intelligence Series - Product and Services Innovation for TV and the Internet

Gepubliceerd: 17-12-2013

High speed Internet. Multi-room DVRs. Movies. OnDemand. Cloud storage. Sports packages. Five hundred channels. When it comes to digital TV and Internet services, today’s consumers have a dizzying array of features and options. But what do consumers and small business owners really want from their Internet and digital TV providers?

 

Consumer Intelligence Series - Opening the mobile wallet

Gepubliceerd: 17-12-2013

This report summarizes key findings from an online survey and follow-up focus groups, exploring the topic of the “mobile wallet.” The goal of this research was to explore consumer awareness, perceptions and willingness to engage in using a smart phone to make purchases, transfer funds, conduct financial transactions and carry identification such as a driver’s license, insurance card, social security card, etc.

 

Consumer Intelligence Series - Video content consumption

Gepubliceerd: 17-12-2013

Consumer Intelligence Series, now in its 6th year, is PwC's ongoing consumer focused research through which we gain directional insights on consumer attitudes and behaviors in the rapidly changing media and technology landscape. Our findings reflect the intersection between the online survey to over 1,000 respondents, a series of focus groups, and social media listening.

 

Gaming in the Netherlands

Gepubliceerd: 25-11-2013

Online gaming and its associated business models have experienced strong growth in recent years and financing games via sales of virtual goods and additional content has increased significantly.

 

Content development and cost capitalisation by media companies

Gepubliceerd: 12-07-2013

This paper explores the critical considerations relating to the classification, capitalisation and amortisation of content development spend under the applicable IFRS standards IAS 2 Inventories and IAS 38 Intangible Assets, focusing on the television production, educational publishing and video game sectors.

 

Accounting for royalty arrangements – issues for media companies

Gepubliceerd: 05-06-2012

The fourth in the series of guides from PwC's Media Industry Accounting Group, this paper explores some of the key challenges under IFRS in accounting for royalty arrangements by both licensors and licensees.

 

Broadcast television: Acquired programming rights

Gepubliceerd: 23-04-2012

The third in the series of guides from PwC's Media Industry Accounting Group, this paper explores the critical considerations relating to the recognition, presentation, amortisation and impairment of acquired programming rights for broadcast television.

 

Revenue recognition for media companies

Gepubliceerd: 09-02-2012

The second in the series of guides from PwC's Media Industry Accounting Group, this paper explores some of the main implications for media companies of the revenue recognition exposure draft re-exposed in November 2011.

 

Accounting for joint ventures – issues for media companies

Gepubliceerd: 11-11-2011

This paper, the first in a series of guides from PwC's Media Industry Accounting Group, explains the treatment of these and other items under the current standard IAS31 Interests in joint ventures. We also consider how the treatment might change under IFRS 11 Joint arrangements which is applicable for periods beginning on or after 1 January 2013.