In the perfect world, the New Year will bring with it a real Apple TV that runs on iOS. Unfortunately, CBS could ruin those plans, at least indirectly, according to Engadget.

During an earnings call with investors, CBS CEO Les Moonves explained why he turned down Apple’s overtures to join in its rumored iTV project and why his company never agreed to join Hulu. CBS, according to Moonves, won’t split advertising revenues with Apple, or anyone else for that matter.

Instead, CBS likes to negotiate licensing deals, which have meant big money for the company in recent months. This year alone, for example, CBS has negotiated deals with other streaming providers. For example, CBS struck contracts with Netflix and Amazon to make its classic library content available. Then last month, the company’s The CW network began licensing agreements with Netflix and Hulu. The CW is a joint venture between CBS and Time Warner.

Hulu offers content from the other three networks, including ABC, Fox, and NBC.

Moonves’ comments don’t necessarily mean there won’t be an iTV next year. However, they could mean Apple’s finished product could lack key programming from the start. After all, CBS is the top-rated network in the U.S., while the CBS Corporation itself includes the previously mentioned The CW and the Showtime networks.

With this in mind, Apple could move along and release an iTV without CBS programming, or wait until a compromise is reached. Unfortunately, neither solution would be ideal for consumers. The first, naturally, would deny iTV owners important programming, by the latter would probably delay the TV’s launch.

Talk about a real Apple TV has exploded recently since Steve Job’s death on October 5. It was soon after that Jobs was quoted in his official biography that he had ““cracked” a way to make an integrated TV set that was easier to use – a major jump from the current Apple TV add-on box.”

Hopefully Mooves’ comments are a way to bring Apple back to the negotiating table. In other words, after further talk between Apple and CBS, an iTV will arrive in 2012 as rumored and will include all of the programming we’d expect from such a product.

What do you think? Leave your comments below.