Accounting for the film industry
Accounting for the film and broadcast media industry is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.
We also have a separate Business & Industry Guide on the film industry.
What's on this page?
- Useful links
- Online articles
- Books and articles from the library
ICAEW support and guidance
Entertainment, Sport & Media Community
The community provides practical support to chartered accountants within the sector. It offers news updates and technical helpsheets, as well as events and webinars.
Creative Industries - Routes to Finance
A funding guide for creative organisations from ICAEW’s Corporate Finance Faculty, supported by the Creative Industries Federation and 52 organisations in the UK’s creative economy. It is the first comprehensive and bespoke guide to finance for Britain’s creative industries.
Production Accounting Forum
- development and pre-production
- setting up a production
- bookkeeping and accounting
- production forecasting and cost reporting
- post production and project close
- foreign filming.
The BFI provides information for practitioners and researchers on finance and the film industry, including:
Film Production Company Manual
Detailed guidance and updates on tax aspects of film production, including taxation and losses for film production companies, qualifying films for tax relief, eligible expenditure, calculation, claims, co-productions, avoidance and disclosure.
Particular occupations: entertainment industry
Section of the Employment Status Manual that gives guidance regarding tax issues (including National Insurance contributions and income tax) and employment status for film, video and television workers.
Foreign entertainer tax rules
Guidance and relevant forms from HMRC on paying tax as a foreign entertainer in the UK and payments to foreign entertainers.
US Financial Accounting Standards Board (FASB)
The FASB establishes accounting standards in the US and has issued the following statements:
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.
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