BIM56200 - Film and audio products: methods applying to all master versions: contents

This section contains the following:

BIM56205Revenue nature of income and expenditure
BIM56206Meaning of expenditure on the production or acquisition
BIM56207Production expenditure
BIM56210Allocation of expenditure to relevant periods
BIM56215Income matching method
BIM56220Income matching method: examples
BIM56225Income matching method: batching
BIM56230Cost recovery method
BIM56235Cost recovery method: examples
BIM56240Leases and licences
BIM56243Sale of the master version
BIM56245Television films
BIM56250ESCB54
BIM56255Excluded expenditure

It is one of nine chapters covering film and audio products as a whole. The other eight chapters are as follows:

  • introduction BIM56000 onwards,
  • qualifying films BIM56100 onwards,
  • deductions for qualifying films BIM56300 onwards,
  • tax deferral schemes for qualifying films BIM56400 onwards,
  • avoidance BIM56500 onwards,
  • avoidance: individual exit schemes BIM56600 onwards,
  • avoidance: corporate exit schemes BIM56650 onwards,
  • avoidance: tax deferral beyond 15 years BIM56700 onwards.

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