Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Liberty Media Corporation:
We consent to the incorporation by reference in the following registration statements of Liberty Media Corporation of our reports dated February 28, 2018, with respect to the consolidated balance sheets of Liberty Media Corporation as of December 31, 2017 and 2016, and the related consolidated statements of operations, comprehensive earnings (loss), cash flows, and equity for each of the years in the three-year period ended December 31, 2017, and the related notes (collectively, the “consolidated financial statements”), and the effectiveness of internal control over financial reporting as of December 31, 2017, which reports appear in the December 31, 2017 annual report on Form 10‑K of Liberty Media Corporation.
Our report on the consolidated financial statements refers to a change in the method of accounting for share-based payments in the year ended December 31, 2016, due to the adoption of FASB Accounting Standard Update 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting.
Our report dated February 28, 2018, on the effectiveness of internal control over financial reporting as of December 31, 2017, contains an explanatory paragraph that states that Liberty Media Corporation acquired Delta Topco Limited during 2017, and management excluded from its assessment of the effectiveness of Liberty Media Corporation’s internal control over financial reporting as of December 31, 2017, Delta Topco Limited’s internal control over financial reporting associated with total assets of $9,461 million and total revenues of $1,783 million included in the consolidated financial statements of Liberty Media Corporation and subsidiaries as of and for the year ended December 31, 2017. Our audit of internal control over financial reporting of Liberty Media Corporation also excluded an evaluation of the internal control over financial reporting of Delta Topco Limited.
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Description |
Registration Statement No. |
Description |
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S-8 |
333-222135 |
Liberty Media Corporation 2017 Omnibus Incentive Plan |
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S-8 |
333-219885 |
Liberty Media Corporation 2017 Omnibus Incentive Plan |
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S-3ASR |
333-219009 |
Registration of shares of Liberty Media Corporation’s Series C Liberty Formula One common stock |
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S-8 |
333-216318 |
Liberty Media Corporation 2013 Incentive Plan (Amended and Restated as of March 31, 2015) |
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S-3ASR |
333-215858 |
Registration of shares of Liberty Media Corporation’s Series C Liberty Formula One common stock |
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S-8 |
333-211245 |
Liberty Media Corporation 2013 Incentive Plan (Amended and Restated as of March 31, 2015); Liberty Media Corporation 2013 Nonemployee Director Incentive Plan (Amended and Restated as of December 17, 2015); Liberty Media Corporation Transitional Stock Adjustment Plan |
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S-8 |
333-210818 |
Liberty Media 401(k) Savings Plan |
/s/ KPMG LLP
Denver, Colorado
February 28, 2018