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Basis of Presentation | 6 Months Ended
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Jun. 30, 2011
Organization Consolidation And Presentation Of Financial Statements Abstract |
Business Description And Basis Of Presentation Text Block | 1. BASIS OF PRESENTATION The condensed consolidated interim unaudited financial statements included herein have been prepared by Entercom Communications Corp. and its subsidiaries (collectively, the "Company") in accordance with: (i) generally accepted accounting principles ("U.S. GAAP") for interim financial information; and (ii) the instructions of the Securities and Exchange Commission (the "SEC") for Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for annual financial statements. In the opinion of management, the financial statements reflect all adjustments considered necessary for a fair statement of the results of operations and financial position for the interim periods presented. All such adjustments are of a normal and recurring nature. The Company's results are subject to seasonal fluctuations and, therefore, the results shown on an interim basis are not necessarily indicative of results for a full year. This Form 10-Q should be read in conjunction with the financial statements and related notes included in the Company's audited financial statements as of and for the year ended December 31, 2010 and filed with the SEC on February 9, 20 1 1, as part of the Company's Annual Report on Form 10-K. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Recent Accounting Pronouncements Other than as disclosed below, t he Compan y does not believe that any recently issued pronouncements would have a material effect on the Company's results of operations, cash flows or financial condition. In May 2011, the accounting standards for f air v alue m easurement s were amended to clarify existing guidance and require certain new quantitative and qualitative disclosures regarding unobservable fair value measurements. T he Company, which has not evaluated the impact of adoption on it s consolidated financial statements, will be required to adopt the amendments effective January 1, 2012. Prior Period Correction During the six months and three months ended June 30, 2011, the Company recorded a prior period correction to income tax expense and to other comprehensive income (loss) as described in Note 13, Income Taxes and Note 14, Accumulated Other Comprehensive Income, respectively.

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- Definition The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). + Details
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