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Statements of Position

1977

Cable television -- Accounting

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Proposed Statement Of Position On Accounting By Cable Television Companies;Accounting By Cable Television Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Nov. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee Jan 1977

Proposed Statement Of Position On Accounting By Cable Television Companies;Accounting By Cable Television Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Nov. 30, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Statements of Position

Cable television (CATV) companies have developed diverse specialized industry accounting practices over a period of years, with the result that their financial statements lack comparability. This statement of position summarizes CATV companies' current specialized industry accounting practices. A study of those accounting practices by the AICPA accounting standards division indicates a need for clarification and narrowing of alternative accounting practices within the industry.