This essay firstly introduces the history of development of internet enterprises, followed with description of importance and essence of researching accounting recognition and measurement of internet enterprises. After reviewing basic principles and concepts of accounting, this essay compares differences of accounting principles across countries on common issues of accounting recognition and measurement, which extends the scope of this essay. Lastly this essay analyzes features and difficulties of accounting recognition and measurement of internet enterprises, especially for internet retail enterprises, internet group purchase enterprises and internet advertising enterprises. |